Hi everyone!
We’ve seen a few questions recently about what happens if an Employer Payment Summary (EPS) is filed late, so I wanted to share some clarity and point to updated guidance.
When do you need to submit an EPS?
An EPS is required when you need to report employer-level adjustments that aren’t included in your Full Payment Submission (FPS), such as:
- Reclaiming statutory pay (SMP, SSP, SPP, SAP, ShPP, SPBP, Neonatal Care Pay)
- Claiming Employment Allowance
- Reporting CIS deductions suffered (limited companies)
- Declaring the Apprenticeship Levy
- Reporting a nil pay run (no employees paid in a tax month)
- Adjusting employer totals not included in an FPS
QuickBooks will usually generate the EPS automatically: you just need to review and submit it.
Understanding the deadline (this is where late filings happen)
The tax month runs from the 6th of one month to the 5th of the next. Your EPS must be submitted between the 6th and the 19th of the following tax month.
For example: If adjustments relate to 6 May – 5 June, the EPS must be submitted between 6 June and 19 June.
If you miss the 19th deadline, HMRC may estimate what you owe. For official PAYE reporting deadlines and rules, check out HMRC guidance.
What if your EPS is late?
If you realise the EPS hasn’t been submitted:
- Review the EPS for the relevant tax month in QuickBooks.
- Submit it as soon as possible.
- Monitor the filing status (Accepted / Pending / Rejected).
QuickBooks will show the status after submission:
- Accepted – HMRC has received it.
- Pending – Awaiting response from HMRC.
- Rejected – There’s an error (for example, PAYE reference or Government Gateway credentials).
If rejected, update the payroll settings and resubmit.
Nil Pay Runs
If no employees were paid in a tax month, QuickBooks automatically generates a nil EPS on the 6th of the following month. You just need to review and submit it before the 19th.
Hope this helps clarify things and prevents any surprises! If you’ve had experience with late EPS filings, feel free to share what happened and how you resolved it.
