RTI error correction

Real Time Information (RTI) practice on error correction has been clarified. Any amended or correction Full Payment Submission (FPS) and Employer Payment Summary (EPS) received after the correct date (19th of month after payment of earnings), ie, received late, will be taken into account in calculating employers' payments for the following month or the next quarter. Employers should therefore pay the amount in full from the FPS/EPS returns submitted on or before the 19th. The website guidance in 'Correcting payroll errors – current year' has been updated accordingly.