Unlike FPS filings, an EPS (Employer Payment Submission) filing is created for specific reasons and might not be required every month or at all.
When is an EPS filing needed?
An EPS filing might be required in the following situations:
- If no payments to employees have been made within the current or past pay period (no payment period is indicated). In other words, no FPS filings have been submitted.
- To show CIS suffered for a period of time (Year to Date amount)
- To claim reimbursement for statutory payments (not including sick pay)
- To claim the Employment Allowance, if entitled.
If you need to send an EPS, we create one for you. Since this is not always required, one is not created each time you run payroll. You can send it after you have completed all the payroll for the tax month, or by the 19th of the following month if HMRC has to give you credit for what you owe from the EPS. You should only submit one EPS for a tax period.
To submit EPS to HMRC
- Select Taxes, then select Payroll Tax.In the Payroll Tax Centre, you'll notice that if you have an EPS filing that needs to be sent, it is listed under Due Now with a status of Overdue and the date that it was supposed to be sent.
- Select the EPS and view the details.
- Select Submit.Enter your HMRC credentials if this is the first time you’re making a submission to HMRC, then select Submit.Want to file faster? Skip a couple of steps by simply saving your Government Gateway credentials. You’ll see the message that the EPS was submitted successfully, after which you should see a Status of Accepted.
When can't I file the EPS?
You might not be able to file the EPS if:
- If you have paid employees within the current pay period (no payment period is indicated), FPS filings have been submitted.
- You haven't paid SMP or SPP before sending EPS.
- You have outstanding payrolls for the month. Then the EPS filing is listed, but cannot be submitted until you’ve run all payroll for the tax month.