Submitting an EPS

An EPS is submitted to HMRC to report additional information that isn't included in the FPS.

When to Submit an EPS

You need to submit an EPS in these situations:

• No employees paid this month — Submit a nil payment EPS so HMRC knows you haven't forgotten to report
• CIS deductions to offset — If you're a contractor who also has employees, you can offset CIS deductions suffered against your PAYE liability
• Statutory payment recoveries — Recovering statutory maternity, paternity, adoption, shared parental and parental bereavement pay (Statutory Sick Pay cannot be recovered). Statutory Parental Bereavement Pay paid through your pay runs is filled in for you: 92% of it, or 100% plus 9% compensation when Small Employers' Relief is ticked. The box starts ticked when the Class 1 National Insurance your pay runs here paid last tax year was £45,000 or less; untick it if your payroll was elsewhere and paid more
• Final submission of the year — At tax year end to confirm all FPS submissions are complete
• Apprenticeship levy — For employers with a pay bill over £3 million

How to Submit

1. Open the pay run you want to submit an EPS for
2. Click EPS to open the EPS form
3. Fill in the relevant sections:
   • Nil Payment — Toggle on if no employees were paid
   • CIS Deductions — Enter the amount of CIS deductions to offset
   • Final Submission — Tick if this is the final submission for the tax year
4. Click Submit EPS

EPS Deadlines

EPS must be submitted by the 19th of the following month. For example, for the April tax month, submit by 19th May.

The final EPS for the tax year must be submitted by 19th April following the end of the tax year.

Important Notes

• An EPS is separate from the FPS — submitting one doesn't replace the other
• If you have no employees to pay in a month, submit a nil EPS rather than just not submitting anything
• HMRC uses EPS data to calculate your payment liability, so accuracy is important