Zero hours worked in the month

Hi, For an employee that hasn’t worked any hours in the month, do I just enter ‘0’ for the amount of hours worked? When I do this, the figure for “total amount of income tax deducted” is a negative number. Why is this?

Hi Michael Robinson,

You should not enter a zero payment if there is no payment to report as this can result in incorrect tax refunds being calculated. If you are not paying an employee, you would not complete a Full Payment Submission (FPS). If there are any full tax months where you do not pay any employees, then you need to complete an Employer Payment Summary (EPS) to report a period of inactivity/no payments to employees.

Thank you.

There is only one of two employees that has zero payment for the month. The other employee has earnings to report

Hi
In that case, you send a Full Payment Submission (FPS) reporting the pay date and pay amount for tax and National Insurance for that one employee actually being paid.  
For the other, as they have not been paid, you do not send anything, or add anything to their payroll record.