## Submitting an EPS (Employer Payment Summary) 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 sick pay, maternity pay, etc. - **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