Paying staff earlier than usual at Christmas?
Guidance for employers who need to pay their employees earlier than usual in December on reporting Real Time Information to HMRC.
Guidance for employers who need to pay their employees earlier than usual in December on reporting Real Time Information to HM Revenue & Customs (HMRC).
Some employers need to pay their employees earlier than usual in December. This can be for several reasons, such as businesses closing during the festive period and needing to pay workers earlier than normal.
HMRC wants to remind employers of the permanent easement on reporting Real Time Information (RTI) that applies during this time.
Reporting Real Time Information for early Christmas payments
If you do pay early over the Christmas period, you must report your normal or contractual payment date on your Full Payment Submission (FPS). For example, if you pay staff on 19 December 2025 but your normal payment date is 31 December 2025, you must report the payment date as 31 December 2025. In this example, the FPS would need to be sent on or before 31 December 2025.
Doing this will help protect your employees' eligibility for income-based benefits such as Universal Credit, as an early payment could affect current and future entitlements.
First published 5 December 2025