Mandatory employee data

HMRC requires specific employee details in the Full Payment Submission (FPS). If data is missing or incorrectly formatted, the FPS won’t be submitted to HMRC, potentially resulting in late filing penalties. All HMRC required fields are mandatory in UK Payroll.

Note: If you use an integrated HRIS, make sure that employee data is kept up to date in you HRIS. UK Payroll pulls data from your HRIS, and data will be overwritten by your HRIS during syncs.

HMRC required fields

• First name
• Last name
• Gender
• Date of birth
• Employee ID
• Address line 1
• City
• Country
• Post code
• National Insurance number
• National Insurance category
• Tax code
• Employee start date

Note: If you provide a personal title for an employee, HMRC requires it to match the gender normative associated with that title.

Other required fields

UK Payroll automatically requires employee banking details and contact details.

• Email address

  Note: To comply with GDPR, each employee record must have a unique email address.

• Sort code
• Account number

Additionally, it is mandatory to assign a Pay schedule and Salary to each employee. To learn more, see Add and edit pay schedule settings and Set salaries and pay rates.

To comply with The Pensions Regulator, it is mandatory to set a Pension status for each employee. To learn more, see Enroll staff into a pension scheme.

Tip: If an employee has opted-out of your pension scheme, we recommend you set their pension status to Opted-out.