RTI Reporting MonthNo Within The RTI FPS Files

Please can you confirm if the following is correct Pay Frequency Monthly. Irregular or One-off Payments • 6 April to 5 May - report as month 1 • 6 May to 5 June - report as month 2 • 6 June to 5 July - report as month 3 • 6 July to 5 August - report as month 4 • 6 August to 5 September - report as month 5 • 6 September to 5 October - report as month 6 • 6 October to 5 November - report as month 7 • 6 November to 5 December - report as month 8 • 6 December to 5 January - report as month 9 • 6 January to 5 February - report as month 10 • 6 February to 5 March - report as month 11 • 6 March to 5 April - report as month 12 Pay Frequency Quarterly Payments • 6 April to 5 July - report as month 3 • 6 July to 5 October - report as month 6 • 6 October to 5 January - report as month 9 • 6 January to 5 April - report as month 12 Pay Frequency Half-Yearly Payments • 6 April to 5 October - report as month 6 • 6 October to 5 April - report as month 12 Pay Frequency Annual Payments • 6 April to 5 April - report as month 12

Hi
Yes, those tax months/periods are correct. You may find this guidance page useful as it illustrates what tax periods/numbers to add to your payment reference when paying HMRC:Pay employers' PAYE. Please note, if you are paying your employees on a quarterly basis and do not pay any employees for full tax months within that quarter, you will still need to complete EPS to report a period of no payments. For example, you pay your employees in tax month 3 - you will need to send an EPS (period of no payments) for months 1 & 2 and then send your FPS in month 3.