What is EPS?
An Employer Payment Summary (EPS) is one of the submissions employers can make to HMRC through RTI. It’s typically used when an employer hasn’t paid any employees in a tax period, or when you need to report changes that affect what the employer owes HMRC.
For example, an EPS can be used to claim Employment Allowance, report statutory payment recoveries, or tell HMRC the employer isn’t paying anyone for a period. Submitting the right EPS at the right time helps keep your payroll records accurate and supports compliance with PAYE reporting.
Things to know
- An EPS is not sent every time you pay employees — that’s the purpose of the Full Payment Submission (FPS)
- An employer may need to submit an EPS if you have no payments to report for a period
- EPS submissions can be used to claim allowances or report certain deductions and recoveries
- Deadlines matter — late or missing submissions can cause issues with PAYE and HMRC records
FAQs
Who does EPS stand for in payroll?
EPS stands for Employer Payment Summary.
When do I need to submit an EPS?
When no one is paid in a tax period, or when you need to report adjustments such as claiming Employment Allowance.
Is an EPS the same as an FPS?
No. An FPS reports pay and deductions when you pay employees. An EPS reports other payroll-related information and adjustments.
How do I send an EPS to HMRC?
You submit it through payroll software that supports RTI reporting.
What happens if I don’t submit an EPS when needed?
It can lead to incorrect PAYE records or HMRC assuming you still owe amounts for that period.
