PAYE · bank holiday payroll

Paying early for a bank holiday? Keep the normal payday in the FPS payment-date field.

Separate the date funds reach employees from the regular contractual payday used for PAYE reporting. Record the reason for the early banking movement.

Direct answer

HMRC says to send the FPS on or before payday and to enter the usual payment date when employees are paid early or late because the regular payday falls on a non-banking day.

Payroll software, contracts and current HMRC exceptions control the case. Check changes before filing too early; this is not payroll or tax advice.

Source checked 6 August 2026: GOV.UK — Reporting to HMRC: FPS.

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FPS normal payday bank holiday payment date checklist

Help UK payroll teams report early holiday payments without shifting the PAYE date. Updated 2026-08-06.

Current HMRC evidence review · 2026-08-12

Keep the reporting boundary around the normal payday

Direct answer: use the usual payday in the FPS even when a bank holiday moves the funds date, and send on or before payday. HMRC warns that early changes require a corrected FPS and that reports for the new tax year cannot be sent before March. Software and current exceptions control; this is not payroll or tax advice.

Usual payday recorded
Actual funds date recorded separately
FPS locked after payroll changes
Tax-year and March boundary checked

Official source reviewed 2026-08-12: current official guidance. The official service, applicable rule and individual record control.

HMRC source check · 2026-08-07

Keep the usual payment date even when funds move early

Direct answer: HMRC says the FPS must use the usual payment date when employees are paid earlier or later because the regular payday falls on a bank holiday. Send on or before payday and avoid reporting too early, because later payroll changes require a corrected FPS. This is not payroll or tax advice.

Usual contractual payday recorded
Actual bank-transfer date recorded separately
FPS payment field uses the usual payment date
HMRC response retained after submission

Official source reviewed 2026-08-07: current official guidance. The official service, applicable rule and individual record control; this checklist is independent guidance only.

PAYE · bank holiday payroll

Bank-holiday FPS record

HMRC says to send the FPS on or before payday and to enter the usual payment date when employees are paid early or late because the regular payday falls on a non-banking day.

Confirm the usual payday.
Record the actual bank transfer date.
Use the normal payday in the FPS field.
Submit on or before that payday.
Retain the FPS response and payroll audit.

Checklist controls

Control	What to verify	Evidence
Normal payday	Contractual or usual date.	Payroll calendar.
Bank movement	Earlier or later funds date.	Bank file.
FPS field	Usual payment date retained.	Submission preview.
Submission	Sent on or before the normal payday.	HMRC response.

Two dates

Bank processing and FPS payment date may differ.

Record both.

Do not report too early

Later changes can require a correction.

Lock payroll first.

Limit

Exceptions and irregular payments need separate review.

Use current guidance.

Bank-holiday FPS record

Confirm the usual payday.
Record the actual bank transfer date.
Use the normal payday in the FPS field.
Submit on or before that payday.
Retain the FPS response and payroll audit.

FAQ

Which date goes in the FPS?: HMRC says to use the normal payday when a non-banking day changes when employees receive funds.
Can the FPS be sent early?: Yes, but HMRC warns that later changes may require a correction.
Is this payroll advice?: No.

Updated 2026-08-06. This page is independent and does not replace official services, professional advice or site-specific rules.