Send your EPS

An EPS, Employer Payment Summary, forms part of your payroll processing. You will need to send an EPS as well as an FPS (Full Payment Submission) if you;

  • reclaim statutory maternity, paternity, adoption or shared parental payments – even if you got an advance payment from HM Revenue and Customs (HMRC) to cover them
  • claim the Employment Allowance – only do this once
  • can reclaim Construction Industry Scheme (CIS) deductions as a limited company
  • claim National Insurance contributions holiday for previous tax years
  • pay the Apprenticeship Levy if you, or employers you’re connected to, have an annual pay bill of more than £3 million

Send an EPS instead of an FPS if you’ve not paid any employees in a tax month.


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