Real-time information (RTI) was introduced in 2012 to make the PAYE system less complicated for employers and HMRC. HMRC now requires all businesses to make RTI payroll submissions.
Tax codes are updated throughout the year and reporting new joiners and leavers is easier with RTI. Employees benefit too as they’re much less likely to be surprised with under or overpayment notices.
Our payroll software makes your real time payroll submissions straightforward and accurate. We’ve developed market-leading, HMRC recognised solutions that are legally compliant and allow you to make RTI submissions to HMRC with a single click.
There are several different types of RTI submissions, but the most common are the full payment submission (FPS) and the employer payment summary (EPS). Using Sage software, you can be confident that you’re reporting the right data at the right time.
FPS is the submission you will most commonly make to HMRC. It lays out what you paid your employees in that period and what deductions you made. The details of new employees and leavers are included in this report too.
If you have a mix of employees paid on a weekly or monthly basis, you’ll need to make multiple FPS submissions each month.
Your regular FPS submissions will keep HMRC informed of your PAYE and NIC liability. The EPS is used when you need to recover statutory payments, and if no one has been paid during the period.
The EPS should also include data from outside your payroll that reduces your HMRC liability, such as Construction Industry Scheme (CIS) deductions.
Getting RTI right is vital to avoid penalties and fines from HMRC. Taking the time to collect accurate information, sending your RTI submissions on time and paying what you owe is essential.
Full first name and last name.
The format is DD/MM/YYYY.
Leave this empty if you don’t know.
Country is only needed for non-UK residents.
Find this under employee details in HMRC Basic Tools.
Try to check details against a passport, HMRC papers, etc.
HMRC-recognised software, ideal for payroll professionals and business owners who have advanced payroll needs.
Learn how to start a small business, from business model planning to registering for tax purposes. Starting a UK business is easier with our practical tips.
Whether you're managing projects or payroll, budgeting or planning, you need to know how many working hours in a year UK employees work and in a month, too
Ready to boost your income? Learn how to start a side hustle with expert answers on costs, tax, time, and turning ideas into profit.
What is the average salary in the UK in 2026? Discover how pay varies by region, age, gender and industry using the latest ONS data.
Explore key insights from 1,000 HR and payroll leaders on workload, skills gaps, and AI. Download the HR and Payroll Leaders’ Report.
Learn what the Chancellor's announcement on 3 March 2026 means for your business.
Learn how to calculate payroll tax, including income tax and NICs, with this step-by-step guide for small business owners.
Jonathan Wingfield, director at Wingfield Accountancy Services, shares advice to help you file your Self Assessment tax return on time.
