We know that some employers will be paying their staff early for Christmas but it’s important to not change the date on your payment submission.
If your business is closing early for Christmas or is not open at the usual time the end of month payroll would be processed, then it may be paid and filed early. If you do pay early, please report your normal payment date on your Full Payment Submission (FPS).
For example: if you pay on 20 December 2019 but your normal payment date is 31 December 2019, then you should report the payment date as ‘31 December 2019’. In this example, the FPS would need to be sent on or before the 31 December.
Doing this will help protect your employees’ eligibility for Universal Credit, because reporting an early payment could affect further entitlements.
For further information, please refer to page 4 of the HMRC October Employer Bulletin.