Employer Payment Submissions
Payroll & HR Specialists
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- 3rd Floor, 86 – 90 Paul Street, London, England, EC2A 4NE
- 01438 747144
- info@easypaye.org
Employer Payment Summary (EPS) Services
In addition to Full Payment Submissions (FPS), UK employers are also required to submit an Employer Payment Summary (EPS) to HMRC in certain situations. While FPS reports employee pay and deductions, EPS submissions are used to notify HMRC of adjustments that affect how much your business owes in PAYE and National Insurance as part of wider RTI reporting requirements.
Submitting accurate and timely EPS reports is essential to ensure your PAYE account is correct and that any reductions or recoveries are applied properly as part of your ongoing payroll responsibilities.
What Is an Employer Payment Summary (EPS)?
An Employer Payment Summary is used to report information to HMRC that cannot be included in a Full Payment Submission. These values can directly impact the PAYE and National Insurance amounts your business is required to pay monthly or quarterly as part of wider RTI reporting requirements.
An EPS may be required to:
Declare that no employees were paid in a pay period
Report periods of payroll inactivity
Recover statutory payments such as SSP, SMP, SAP, SPP, or SBP
Recover Construction Industry Scheme (CIS) deductions suffered
Indicate a final payroll submission for the tax year
Claim the Employment Allowance
Without a correctly submitted EPS, HMRC may calculate your PAYE liability incorrectly, potentially resulting in overpayments, underpayments, or compliance issues. Easy Paye supports employers through fully managed payroll services designed to maintain accurate payroll reporting and ongoing compliance.
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When Should an EPS Be Submitted?
An EPS should be submitted to HMRC in the following circumstances:
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No payments were made to employees and no FPS has been submitted
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You need to declare a period of payroll inactivity
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You are reclaiming statutory payments
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You are reclaiming CIS deductions suffered
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You are making your final submission for the tax year
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You are claiming Employment Allowance
If an EPS is required, it must usually be submitted by the 19th of the following tax month in order for any reductions or adjustments to be applied to your PAYE liability.
Fully Managed EPS Submissions with Easy PAYE
At Easy PAYE, we manage Employer Payment Summaries as part of our fully managed payroll and PAYE services. Our experienced payroll specialists ensure EPS submissions are completed accurately, submitted on time, and fully aligned with HMRC reporting requirements.
Our EPS service includes:
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Identification of when an EPS is required
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Accurate preparation and submission of EPS reports
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Employment Allowance claims and reporting
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CIS deduction recovery reporting
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Ongoing monitoring of PAYE account adjustments
By outsourcing EPS reporting to Easy PAYE, you remove the risk of missed submissions, incorrect claims, and HMRC discrepancies.
Let Us Manage Your EPS Reporting
EPS submissions are a vital but often misunderstood part of RTI payroll reporting. With Easy PAYE managing your Employer Payment Summaries, you can be confident that your PAYE account reflects the correct liabilities and that all recoveries and allowances are applied correctly.
For further information about our Employer Payment Summary (EPS) services, or to discuss your payroll requirements, please get in touch with our team. We’re always happy to help.
Get in touch!
For more information about our payroll services, or to discuss your requirements in
more detail, please get in touch.
Our experienced payroll team is always happy to help.