FPS (Full Payment Submission) is to be sent on or before each payday and informs HMRC about the payments and deductions for each employee.
An FPS contains:
Employer registration details: PAYE reference, Accounts Office reference, etc.
Personal details for each employee: name, address, National Insurance Number, date of birth, gender, etc.
Employment details for each employee: directorship, starter information, leaver information, etc.
Year to date figures for each employee: Income Tax, National Insurance contributions, Student Loan deductions, pension contributions, statutory pay, etc.
Figures for the relevant period for each employee: payment date, gross pay, an indication of unpaid absence, etc.