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Submit EPS (Employer Payment Summary) in QuickBooks Online Advanced Payroll

SOLVEDby QuickBooks29Updated March 31, 2022

In addition to submitting your Full Payment Submissions (FPS) to HMRC every pay period, you may need to submit a periodic Employer Payment Summary (EPS) too. 

An EPS is used to report values that can’t be included on the FPS, claiming refunds or making declarations to HMRC. We'll show you how to make an EPS submission in Advanced Payroll.

When do I need to submit an EPS?

You may need to submit an EPS if: 

  • You haven’t paid any employees in a tax month (every tax month starts on the 6th). Make sure to submit an EPS for no employees paid by the 19th after the month you didn’t pay any employees. 
  • Need to claim a tax credit for statutory maternity, paternity, adoption, parental bereavement or shared parental payments made to employees (not including sick pay).
  • You need to claim Employee Allowance tax credit (if your company is eligible).
  • You need to show Construction Industry Scheme (CIS) suffered for a period of time, or need to reclaim CIS deductions as a limited company.
  • Need to claim National Insurance contributions holiday for the previous tax years.

Note: You should only submit one EPS for a tax period.

How to submit an EPS to HMRC in Advanced Payroll

You can submit an EPS by going to:

  1. Go to Business overview, select Reports (Take me there), then select Employer Payment Summary (EPS) under HMRC reporting.
  2. Select the tax year and then Run report.
  3. Select Submit EPS.
  4. Select the period you are submitting for.
  5. If applicable, select No payments for period and choose the date using the calendar.
  6. If there's been a period of no activity, tick Period of inactivity and choose the date.
  7. If this is your final EPS for the tax year, select Final EPS for the tax year. If this is the Final EPS because the PAYE scheme has ceased, tick the box and select the date the scheme ceased on.
  8. Select Submit EPS.

How to set up automatic EPS submissions

You have the option to submit your EPS automatically or manually. To do this:

  1. Go to your Payroll settings and then select HMRC Settings.
  2. Find EPS submissions and choose a date between the 5th and 19th of the month to Submit employer payment summary (EPS) automatically.
    • Tip: If you select Don't submit automatically, you can submit this form by going to Reports and selecting the Employer Payment Summary Report.
  3. Enter the Refund account name, this is the name of the account you want any refund deposited.
  4. Enter the Account number you want any refunds deposited.
  5. Enter the Sort code of the account you want any refund deposited
  6. If you are using a Building Society for you refunds, you'll need to contact your building society for this reference, if applicable.
  7. Save.

Make sure you have RTI reporting switched on for your business to see your reports.

  1. Go to Payroll Settings, Business Settings and then HMRC Settings.
  2. Select Employer Payment Summary (EPS).
  3. Select Run report.
  4. You can now submit your EPS for the given period and see an EPS report.

Note: The EPS reports will only be listed on the Employer Payment Summary (EPS) page when they've been finalised and submitted to HMRC. To make a new EPS submission, you must click Run report first in order to see the EPS submission dates.

The sections of the EPS that will be visible in the report are:

  • Statutory Maternity Pay
  • Statutory Paternity Pay
  • Statutory Adoption Pay
  • Shared Parental Pay
  • Statutory Parental Bereavement Pay
  • Net CIS Deductions

Once submitted, if you want to send these automatically in the future then you can go back into the HMRC Settings screen and set the system to automatically send the EPS on a specified date each month (or leave as is for manual submissions).

Unable to submit an EPS to HMRC?

If you are unable to submit an EPS it may due to the following reasons: 

  • You've paid employees within the current pay period (no payment period is indicated), and FPS filings have been submitted.
  • You haven't paid SMP (Statutory Maternity Pay) or SPP (Statutory Paternity Pay) before submitting an EPS.
  • You may have added the company name in the refund account name instead of the name of the account you want the refund deposited into.
  • Check that you're submitting the EPS between 6th and 19th of the month, and the figure is cumulative (year to date). If you miss the submission window, you can submit the EPS in the following month.

How to stop an EPS submission

  1. Go to Business overview, select Reports (Take me there), then select Employer Payment Summary.
  2. Select Submit.
  3. Select the final EPS for the tax year.
  4. Tick Final EPS for the tax year.
  5. Tick This is the final EPS because the PAYE scheme has ceased box.
  6. Select the date the scheme ceased on.
  7. Submit EPS.

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