What is an EPS?
An "Employer Payment Summary (EPS)" in the UK, submitted to HM Revenue and Customs (HMRC), is a form used by businesses to report details about employee payments and deductions such as income tax and National Insurance contributions.
The EPS contains details such as employer payments made in a given pay period, including PAYE (Pay As You Earn) taxes, National Insurance contributions, and other relevant information. It enables HMRC to reconcile employer payments with information submitted through RTI.
We ask companies with financial activity in the current tax year to submit this form (in xlsx format) during the Remote Payroll implementation.
When should I submit an EPS with HMRC?
An EPS needs to be submitted only in the following cases:
- Reporting apprenticeship levy
- Claiming statutory payments
- Reporting Construction Industry Scheme (CIS) deductions suffered
- No employees were paid within the tax month (e.g., due to temporary business closure or seasonal operations)
- No employees will be paid in future months
For more detailed information about EPS, visit the official HMRC website.
To see how to send EPS, visit the official PAYE guide.
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