If you didn't pay any employees in a tax month, you still need to run payroll and submit an EPS (Employer Payment Summary) to HMRC. You must send this by the 19th of the tax month.
You don't need to submit an FPS (Full Payment Submission). For more guidance on EPS reporting, check out HMRC's website.
To submit an EPS for no employees paid
All you need to do is turn off automatic submissions in the payroll settings for the employees you did not pay. To do so:
- Go to Payroll.
- Run payroll for the current tax period.
- Use the toggle to remove the employees from the pay run.
- If needed, you can download a draft PDF version of the employee's payslip by selecting the Net Pay link.
- Save and view draft.
- Confirm and submit.
Note: This will only generate an EPS. Check out this article if you need to create a FPS submission.
For more help on managing employees and payroll, go to the Standard Payroll hub.