New to PAYE - employee starting Sept 1st.

Original Post:

kellyaldous@ou

New Member
Aug 16, 2025
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Hello,

I have hired an employee and this is the first time I have experienced doing payroll. I have already registered for PAYE and have access to a payroll software - Primo Payroll. We also have auto-enrollment set up.

Our employee will start work on the 1st September. We would like to pay monthly. Ideally on the 28th of the month. I am struggling to get my head around how this would work for reporting to HMRC as the 1st, 2nd, 3rd, 4th & 5th September will fall in tax period 5 but the rest of the days come under tax period 6.

Can anyone explain how I would run payroll based on these dates?
 

Newchodge

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    If does not matter when the days were worked it is the payment date that counts.
    So if you made no payments up to the 5th then you submit a EPS showing this and then on the 28th you submit the FPS showing the amount paid to the Employee.
    You submit the RTI on or before the payment date.. Make sure you only ever submit 1 RTI per tax month. Never change the payment date on the RTI even if you actually pay earlier (because of Christmas or weekends).

    Are you sure you understand payroll well enough to DIY?
     
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    DWS

    Free Member
    Oct 26, 2018
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    Bridgend, South Wales
    You submit the RTI on or before the payment date.. Make sure you only ever submit 1 RTI per tax month. Never change the payment date on the RTI even if you actually pay earlier (because of Christmas or weekends).

    Are you sure you understand payroll well enough to DIY?
    Apologies yes you can submit before the payment date, but I personally always submit for clients on the payment date.
     
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