What is an Employer Payment Summary?

In a nutshell

An Employer Payment Summary (EPS) is a report you send to HMRC, typically via payroll software, to report to HMRC that you didn’t pay any employees in a tax month. If you paid employees, send a Full Payment Summary (FPS) instead.

How do I send it?

Most UK payroll software should let you send an EPS. HMRC’s Basic PAYE Tools can do it too. See this page for more details on what to include in the EPS.

When do I have to send it, and how often?

Send the EPS by the 19th of the following tax month. For example, if you didn’t pay any employees for the April 2023 tax month (06/04/2023 – 05/05/2023), then you must send the EPS by the 19th of May 2023.

Sources

• Running payroll – HMRC