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Submit an EPS to HMRC in QuickBooks Online Payroll

by Intuit•1• Updated 1 week ago

An Employer Payment Summary (EPS) is sent to HMRC when you need to report employer-level adjustments that aren’t included in your Full Payment Submission (FPS).

In most cases, QuickBooks automatically generates the EPS for you. You just need to review and submit it between the 6th and the 19th of the following month.

This article is for customers who use QuickBooks Online Core, Premium, or Elite Payroll.

When you need to submit an EPS

You need to submit an EPS if you:

  • Are reclaiming statutory pay (SMP, SSP, SPP, SAP, ShPP, SPBP or Neonatal Care Pay)
  • Are claiming Employment Allowance (once at the start of each tax year)
  • Need to report CIS deductions suffered as a limited company
  • Need to declare Apprenticeship Levy
  • Did not pay any employees in a tax month
  • Need to adjust employer-level totals not included in an FPS

An EPS does not include employee payment details. Those are reported in your FPS.

A FPS (Full Payment Submission) reports employee payment details to HMRC each time you run payroll. It includes salary, tax, National Insurance and other deductions for each employee.

Learn how to submit an FPS.

An EPS (Employer Payment Summary) reports employer-level adjustments that aren’t included in an FPS. This includes statutory payment recovery, CIS deductions suffered, Employment Allowance claims, or notifying HMRC that no employees were paid in a tax month.

In short:

  • FPS- what you paid employees
  • EPS- adjustments that affect what you owe HMRC

Nil pay run (no employees paid)

If you haven’t paid any employees in a tax month, QuickBooks automatically generates a nil EPS on the 6th of the following month.

You don’t need to create anything manually. Just review and submit it before the 19th.

If you’re submitting an EPS to notify HMRC that no employees were paid, select the option indicating no payments were made for the tax month before submitting.


Understanding the tax month and deadline

The tax month runs from the 6th of one month to the 5th of the next. You must submit your EPS between the 6th and the 19th of the following tax month.

For example: If adjustments relate to the tax month 6 May to 5 June, you must submit the EPS 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, refer to HMRC guidance.


Your EPS filing status

After submitting, the status will show:

  • Accepted: HMRC has received your EPS.
  • Pending: QuickBooks is awaiting a response from HMRC. We’ll notify you once it’s accepted or rejected.
  • Rejected: There’s an error, such as incorrect Government Gateway credentials or PAYE reference. If rejected, update your payroll settings and resubmit.

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