Welcome to your guide to completing payroll year-end procedures for 2025/2026. The guide contains:
Year-end preparation - what you need to do before starting year-end procedures.
Year-end help - step by step instructions for completing and submitting your final Full Payment Submission/Employer Payment Summary for the Tax Year and moving your companies into the new tax year.
Company checklist - you can print a checklist for EACH of your companies and use it along with the year-end guide, ticking each step as you complete it.
HMRC’s Gateway is ready now for your submissions - you do not need to wait until the 6th April to file your Final FPS/EPS. Remember to install the year-end update of Earnie™ first.
Year-end Preparation
Before you start year-end procedures, there are some important checks to make.
You need to print P60s for all your current employees; you do not need forms for employees who have left.
You can print the P60s on plain A4 paper using the Plain Paper Laser P60 report or P60 (published) if using myePay Window:
Go to Reports > Library Selection > Miscellaneous. Select Plain Paper Laser P60 or P60 (published)
Download and install the year-end update
The version number in the title bar along the top of the screen should read v25.120.0.7.
Be ready to back up your data
Make sure you know your back up procedure and take a backup before getting started.
Checklist: Complete year-end and start 2026/27 tax year
Use this checklist if you plan to send your final submissions before you start running payrolls in the 2026/2027 tax year.
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Before you start, make sure you have installed the most recent update of Earnie™ v25.120.0.7
Step 1 Complete payrolls up to the end of 2025/2026 - run reports
Step 2 Issue outstanding P45s for 2025/2026
Step 3 Check year-to-date NI for Directors if you started using Earnie™ part way through the tax year
Step 4 Back up your 2025/2026 data. Use the space below to keep a record of where you saved it and when you did this:
Back-up details:
Location/filename:
Date/Time:
Step 5 Submit your FPS. If an EPS is NOT required for March, tick Final Submission for Year
Step 6 Submit your Final Employer Payment Summary for Year, if required, to HMRC (Tick Final Employer Payment Summary for Tax year)
Step 7 Print or publish P60s and give to your employees by 31st May 2026
Employment allowance: If you are claiming/continuing to claim Employment Allowance in the new financial year, you are required to send an Employer Payment Summary end of Month 1 in 2026-2027
Final Steps of the tax year - In detail
Carry out steps 1 to 9 for each company you have in Earnie™
Before you start, make sure you have installed the most recent update of Earnie™ v25.120.0.7
Step 1
Complete payrolls up to the end of the 2025/2026 tax year. You can also run Year-end report if required and can be found under Year-end > Year-to-Date Summary
Do I need to run a week 53/54/56?
Weekly payroll with a pay date of 4th/5th April should be week 53
2-weekly payroll with a pay date of 4th/5th April should be week 54
4-weekly payroll with a pay date of 4th/5th April should be week 56
For week 53, 54 and 56 payrolls, Earnie™ will automatically apply the week 1 tax basis as outlined by HMRC. You do NOT have to make any changes.
Step 2
Issue P45s for employees you do not intend to pay in the 2026/2027 tax year.
Step 3
If you started using Earnie™ part way through the 2025/2026 tax year AND imported your data from another payroll system, check year-to-date NI calculations for Directors. Follow HMRC leaflet CA44 National Insurance for company directors or use the Director’s National Insurance contributions calculator listed on their website here.
Step 4
Back up 2025/2026 data. Go to File > Backup & Restore or follow your standard back up routine.
Step 5 - If no EPS needs to be sent for March - send final FPS for the tax year
If you need to send an EPS for March to indicate adjustments made due to Statutory Payments reclaimed/recovered, or no employees have been paid, go to Step 6. If no EPS is needed then see steps below:
Go to Online Services > Send Full Payment Submission, tick Final Submission for Year and click Next
Check the figures on the Full Payment Submission – Final Confirmation screen. Click Print Summary and/or Print Details to print a copy for your records
Click Send to submit the Full Payment Submission. Now go to Step 7
Step 6 Send FPS followed by a final EPS for the Tax Year
Complete this step if you need to send a Final Employer Payment Summary for year to indicate adjustments due to Statutory Payments reclaimed/recovered in the final pay period or if no employees have been paid in this month or if Apprenticeship Levy is or has ever been due during the tax year:
Following your usual procedures, send an FPS for your final pay period without ticking Final Submission for year
Go to Online Services > Send Employer Payment Summary, tick Final Employer Payment Summary for Tax Year then click Next
Check the figures on the Employer Payment Summary Values screen and amend them if necessary
For example, you may pay some employees via Earnie™ and some via another payroll system, and the company has the same PAYE tax reference in each. In this case the EPS values must be combined before submitting
Click Next
Check the values on the Employer Payment Summary – Year to Date Values section. Click Print if you require an EPS Confirmation report
Click Send to submit to HMRC
Step 7 Print or Publish P60 year-end forms
Print or publish P60s and give to your employees by 31st May 2026. To do this go to Year-end > Print Year-end Forms.
Step 8 Year-end Restart
Go to Year-end > Year-end Restart. The Year-end Restart clears all to-date information for the 2025/2026 tax year
Select Yes to start
From the Employment Allowance screen, select from the 2 options:
Claim Employment Allowance: Tick - Continue to claim Employment Allowance.
OR Do not claim Employment Allowance: Tick - Stop claiming Employment Allowance
If you select to continue to claim Employment Allowance the State Aid screen will be displayed. Select the relevant De minimis state aid option from:
De minimis state aid does not apply
Agriculture
Fisheries and Aquaculture
Road Transport
Industrial/Other
Click OK
Pay Rate and Payment/Deduction annual totals are now cleared:
Ticked items are set to zero
Un-tick those you do not wish to clear
Any items with a reducing balance should NOT be cleared
Do you wish to clear any History, Diary or Costing records for previous tax years? Alter the tax year to clear the figures or leave them set to None, then click OK
Click OK on the next screen to confirm the new tax year is 2025/2026. Employee tax codes will be updated automatically, if required
If the company qualified for Small Employer Relief in 2024/2025, you are asked if you need to un-tick the Small Employer Relief box for the new tax year. If you respond Yes, Earnie™ automatically removes the tick for you
Click OK to complete the process
Step 9
If your company NEWLY qualifies as a small employer for the 2025/2026 tax year, go to Company > Alter Company Options, tick the Small Employer Relief box and click OK.
Step 10
Go to Reports > Library Selection and reselect any reports you use regularly (unless they are bespoke) to make sure you have the latest versions.
Step 11
Read Help > Update Notes to learn about changes to the software.
Employment Allowance Important Note: If you are claiming/Continuing to claim Employment Allowance in the new financial year 2025/2026, you are required to send an Employer Payment Summary in Month 1. At least one EPS is required for each year you claim Employment Allowance to inform HMRC
Useful Numbers
HMRC
HMRC online Service Helpdesk | HMRC Employer Helpline |
Tel: 0300 200 3600 Fax: 0844 366 7828 | Tel: 0300 200 3200 Tel: 0300 200 3211 (new business) |
Contact Support
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01594 545022 |