Employer Payment Submission Overview

In addition to submitting your Full Payment Submissions (FPS) to HMRC every pay period, you may also need to submit periodic Employer Payment Summaries (EPS). 

When you are required to submit an EPS

There are certain situations when an EPS must be created and submitted to HMRC. These situations all focus around claiming refunds/recoverable amounts from HMRC or making declarations to HMRC.

You should submit an EPS in the following circumstances:

1. To recover statutory payments
   
   
2. To recover Construction Industry Scheme (CIS) deductions suffered
   
   
3. To report Apprenticeship Levy
   
   
4. To declare a future period of inactivity, i.e. no FPS submission will be made
   
   
5. If no payments to employees have been made within the current tax period or earlier tax periods (no payment period), i.e. no FPS submission has been or is being submitted 
   
   
6. To indicate eligibility/ineligibility for the Employment Allowance 
   
   
7. To include bank details on the EPS submission
   
   
8. To indicate that you have made your final submission for the year
   
   
9. To inform HMRC that your PAYE scheme has ceased

 

For assistance with each of the above, please refer to the dedicated help topic within the 'RTI > Employer Payment Summary' section.  

Please note: an EPS, if required, must be submitted by the 19th of the following tax month for HMRC to apply any reduction (e.g. statutory pay recovered) on what you’ll owe from your FPS.