11184: When do I need to send an EPS?

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Article ID 11184
Article Name When do I need to send an EPS?
Created Date 05 Feb 2019 00:00:00
Product IRIS GP Payroll

Under what conditions do I need to send an Employer Payment Summary (EPS)?


The EPS is a report detailing payments by the employer to the HMRC.

Specifically, this reports the values for a reduction in PAYE for a pay period because of statutory payment recovery or compensation.

Valid reasons for reducing your PAYE for a month are:

• Recovery / Compensation of SMP (Statutory Maternity Pay
• Recovery / Compensation of OSPP (Ordinary Statutory Paternity Pay)
• Recovery / Compensation of ASPP (Additional Statutory Paternity Pay)
• Recovery / Compensation of SAP (Statutory Adoption Pay)
• Recovery / Compensation of ShPP (Shared Parental Pay)

As you can no longer recover the cost of statutory sick pay (SSP) this item is not longer included on the EPS.


As of the 2017/18 tax year, the EPS will also be used to report any charges made for the Apprenticeship Levy. 

For more details on Apprenticeship Levy, click here. 

If your p32 shows any of the above values for a month you need to submit an EPS.

You would also need to send one EPS after activating "Employment Allowance", however, most practices would not qualify for this.

If you fail to send the EPS the HMRC will believe you have underpaid your PAYE for the period.

This should be submitted to HMRC by the 19th of the following month, in line with when HMRC would expect you to pay your remittance.

Looking for more help and support for your practice? We run free training webinars throughout the month covering a wide range of subjects to help your practice with payroll and manage changes in legislation.

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