EPS - Employer Payment Summary

An EPS is launched and managed from this page. It is the users responsibility to determine whether an EPS is due.

An EPS is filed for a pay period when any of the following apply: -

There are statutory payments and compensation to recover (SSP, SMP, SAP, ShPP)
As a limited Liability Company there are CIS deductions suffered
A final payroll submission indicator needs to sent to HMRC
An NIC Holiday is due under the Regional Employer NICs holiday for New Business scheme
No payments to employees are made within a pay period i.e. No FPS made.
Employment Allowance claim is being switched on or off
Apprenticeship Levy amount is due

Any figures in an EPS are on a cumulative basis for the PAYE Year and when run will include the figures for all payrolls finalised (weekly, two weekly, monthly etc.) since the last time an EPS was filed. It would be normal to run the EPS at the end of particular PAYE month.

If no payments are made in the tax month (so there is no FPS to make) you must submit an EPS and indicate no payment is due for this PAYE month. This should be done within 14 days of the end of the month. (See below) If no payments are made for a period greater than a PAYE month then this must be indicated. (See below) It is the users responsibility to determine whether an EPS needs to be filed.

The values that will be submitted are shown in the Recoverable Amounts YTD tab. The user may specify for which tax month the EPS credit should be allocated. The field is optional, so if a selection is not supplied the credit is allocated based upon the submission date.

Enter any CIS deductions suffered and NIC holiday enjoyed (on a year-to-date (YTD) basis) in the tab. The system also reports the year-to-date (YTD) figures for statutory payments and any compensation calculated.

Test Submission

If the filing is to be a test, click Test Submission.

Sender Classification

Select either Agent or Employer.

No Payment in Period

If you are reporting no payroll payments in the period tick the box and then enter From and To dates that cover the period impacted.

Period of Inactivity

Tick the box to report a period of payroll inactivity in excess of one month and then enter From and To dates that cover the period impacted.

Final Submission

Note that the last EPS of the year (or cessation of the payroll scheme) needs to be indicated as the Final Submission and declarations made in the Final Submissions Declaration tab; but only the last one.

Recoverable Amounts tab

Statutory Pay Amounts Recovered

When an EPS that includes statutory payments is submitted a Journal is created that posts the amounts recovered and any compensation to the Statutory Payroll Costs Recovered account as a negative expense visible in a Profit & Loss or SoFA statement.

Whilst when an EPS is filed the figures sent to HMRC are cumulative for the current income tax year the journal values are on a net change basis from the last time an EPS was file. The date of the journal is the EPS filing date.

Apprenticeship Levy tab

Apprenticeship Levy information only needs to be filed if your annual payroll is such that you are likely to be liable for the charge. Currently you would need to have an annual payroll of £3 million or more. You must specify the tax month for the levy due to date date amount you provide.

Click SUBMIT to continue with the EPS filing process. A second screen is drawn showing the status as pending.

When ready click SEND to file the submission, dismissing the warning. If the local validation is OK the status is shown as Queued. For feedback on process click VIEW and go to User Feedback tab. The user will receive an email detailing success or failure. In the latter case, correct the issues and re-send.