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What is an EPS - RTI FAQs

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Article Name

What is an EPS - RTI FAQs

Created Date

19th May 2014




What is the EPS (Employer Payment Summary)?


The EPS is used to report the following to the HMRC:

  • Recovery / Compensation amounts for statutory payment (SMP, OSPP, SAP, etc.)
  • CIS deductions suffered.
  • If no employees have been paid at all within the tax month.
  • If no employees are going to be paid in future months.
  • If you have to pay the Apprenticeship Levy

If none of the above conditions apply you do not need to send an EPS.

If you do need to send an EPS remember, this is sent on a monthly basis regardless if you pay weekly, 2 weekly, 4 weekly or monthly.

How to send an EPS

You need to make sure you have finalised the last pay period that completes the tax month.

Go to “RTI Online Services” > “Send Employer Payment Summary

Work through the wizard and complete the values to send to the HMRC. These should be same as shown on the PAYE remitance report.

When to send an EPS?

The EPS should be sent, if required, after you have finalised the last pay period for the tax month. That is all pay period, on all pay frequencies, with pay dates between the 6th and the 5th of the following month.

The HMRC expect to recive this by 19th of the following month.

How to correct a current month EPS

There is no restriction from the system / HMRC in resending an EPS, simply repeat the processes and correct the values before you re send.

How to correct a previous month EPS

The EPS reports to the HMRC the running YTD values for recovery/compensation. If you find a previous months submission was incorrect adjust your monthly values on your next submission to make sure the correct YTD values are shown on the final confirmation screen

Employment Allowance and the EPS

If you are claiming Employment Allowance you will need to send at least one EPS to inform the HMRC to expect reduced payments

Make sure you have activated employment allowance before producing the PAYE – remittance report.

Send the EPS after finalising the last period of the tax month.

Note: The system may warn that you are sending zero values if there are no other recovery amounts to report, proceed with the submission to activate employment allowance with the HMRC.

You do not need to send further EPS submissions for employment allowance

Correcting an EPS for the previous tax year

Unlike the FPS the HMRC will still accept EPS submissions for the previous year

Go to “File“> “Year-End Data” to load the previous tax year

Send the EPS as normal, correcting the affected values, making sure the on the final confirmation screen the YTD totals are correct for the tax year.

Check out our RTI FAQs for further help

Or  Read the PAYE-Master RTI Guide Here

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