Step 20: Submit Employer Payment Summary (EPS) to HMRC

Step by step guide to running a payroll

Submit an EPS Employer Payment Summary is an RTI online submission sent monthly if, you are reclaiming statutory payments, claiming Employment Allowance (EA is only reported once per tax year), reporting Construction Industry Scheme (CIS) deductions or reporting how much Apprenticeship Levy is due. The EPS is also used to report if no employees will be paid for a whole tax month or longer. to HMRC His Majesty's Revenue and Customs is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers. to report recoverable amounts, zero payments, periods of inactivity, or a final submission for the tax year or scheme.

Create a new EPS

To create or find an existing EPS: 

  1. Go to RTI Real Time Information is the current method for reporting PAYE to HMRC, comprising FPS and EPS submissions., then select EPS.

  2. Select Create New EPS.

    To find an existing EPS, select the period from the list, then select the required EPS.

  3. Select the required EPS types and enter or select any required options for them. Multiple types can be selected:

    Type When to select the type
    Period of Inactivity If no payments have been made to employees for one or more future whole tax months.
    No Payment for Period No payments have been made to employees for the current or a past tax month.
    Employment Allowance A scheme where a business can claim a reduction in the amount of employer's National Insurance contributions (NICs) they have to pay. If the employer is eligible for Employment Allowance.
    Recoverable Amounts If recovering amounts for Statutory Maternity Pay (SMP Statutory Maternity Pay is the pay an employer must give to female employees on maternity leave, for up to 39 weeks.), Statutory Sick Pay Statutory sick pay refers to the pay an employer must give you if you’re too ill to work. It’s paid to you by your employer for up to 28 weeks, based on certain eligibility criteria - the cost of SSP is no longer able to be recovered - SSP is no longer reported to HMRC on your EPS submissions (SPP Statutory Parental Pay refers to the pay an employer must give to an employee who takes time off to care for their child, or surrogate's child, for up to 2 weeks.), and other statutory payments.
    Apprenticeship Levy The Apprenticeship Levy is a UK tax on employers which is used to fund apprenticeship training. It is payable by all employers with an annual pay bill of more than £3 million, at a rate of 0.5% of their total pay bill. It is collected through PAYE alongside other employment taxes. If Apprenticeship Levy liability needs to be declared.
    Account To inform HMRC of your bank details.
    Final Submission To notify that all payments are complete for the tax year.
  4. Select Create.
  5. When ready, Submit an EPS.

Submit an EPS

A new or existing EPS can be submitted automatically through Every Payroll using Gateway, or downloaded and submitted manually.

  • To submit automatically, select Submit EPS.

  • To submit manually:

    1. Select Raw XML Request, then Download XML.
    2. Send the downloaded file to HMRC outside of Every Payroll.
    3. Select manually mark as sent and accepted.

Step 21: Produce journal.