HMRC has issued guidance for employers on correctly completing the 'Annual Amount of Occupational Pension' field on the Full Payment Submission (FPS).

HMRC says that employers that are not paying an occupational pension should leave this field blank and not enter 0.00 since entering 0.00 in this field indicates that an occupational pension is in payment, but the payment is nil and this could have a knock-on effect.

HMRC knows which PAYE schemes are affected by this issue and will correct those cases internally by the end of August, so those employers do not need to contact HMRC.

More details are available from HMRC HERE