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Submit an EPS in QuickBooks Online Advanced Payroll
by Intuit•8• Updated 2 days ago
An EPS (Employer Payment Summary) is a form your may need to send to HMRC along with your FPS (Full Payment Submission).
The purpose of an EPS is to give HMRC information about each employee's National Insurance contributions and tax deductions. It is used to report values that can't be included on the FPS, claim refunds or make declarations to HMRC.
Submission requirements and dates
Send an EPS filing after finishing the last pay period of the tax month, which runs from the 6th to the 5th of the following month, and submit it by the 19th of every month.
You should send an EPS if:
- No payments were made to employees in the current or past pay period and no FPS has been submitted.
- You need to claim tax credit for statutory payments made to employees (like maternity, paternity, adoption, parental bereavement or shared parental payments). This does not include sick pay.
- You need to claim Employee Allowance, if applicable.
- You need to report CIS (Construction Industry Scheme) suffered for a period or claim CIS deductions as a limited company.
- You need to claim National Insurance contributions holiday previous tax years.
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