Christmas Payroll RTI Reporting

Lots of employers will be paying their staff early because of the Christmas break, and HMRC have issued guidelines on how to deal with this for RTI reporting.

To ensure employees’ entitlement to Universal Credit isn’t affected by an earlier payment date, HMRC have advised that the payment date reported should be the date employees would normally be paid.


So if your normal pay day is the last day of the month, but this December you’re going to pay everyone on the 20th because you’ll be closed for the Christmas break, then you should use the 31st as your payment date when processing your payroll and sending in your RTI submission.


If you have any questions about this, or your payroll or bookkeeping in general, please get in touch through our website, or on Facebook, Twitter or LinkedIn.