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Reporting No employees Paid - EPS

Article ID
11731
Article Name
Reporting No employees Paid - EPS
Created Date
1st April 2019
Product
IRIS PAYE-Master, IRIS Payroll Business, IRIS Bureau Payroll, IRIS GP Payroll, IRIS Payroll Professional, Earnie, IRIS Earnie IQ
Problem

I haven't paid any employees, how do I report this to HMRC?

Resolution

You need to report that no employees have been paid via an EPS (employer payment summary).

NOTE: You only need to send an EPS if no employees have been paid for an entire TAX MONTH or longer. If, for example, you are running a weekly payroll and no one is paid for one week but the next week is back to normal you would not need to send the EPS as there will be employees paid in the tax month. Remember tax months run from the 6th to the 5th of the following month.

If the period of inactivity (ie no employees paid) for the company for less than an entire tax month there are no RTI submissions due.

The EPS is always based on the tax month regardless of your pay frequency used.

If you do not send an EPS marked as “no employees paid” HMRC will estimate how much you should pay and add that liability to the company’s YTDs. They will then expect this to be paid which may generate underpayment notifications or possibly penalty fines.

When you go to send an EPS you will have 2 options, “No employees paid in current month” and “no employees paid in future months”

Tick the appropriate option and select the from and to dates, these must be from the 6th to the 5th to stay in line with HMRC tax calendar.

Reporting no employees to be paid in future months can be used to report the payroll is dormant up to 12 months in advance. For further details on this click here.

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