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When should I send an Employer Payment Summary (EPS)?

There are several types of Employer Payment Summary (EPS) for different situations. During the tax year, you should send an EPS if any of the following are true.

  1. You are reclaiming parental pay, CIS deductions or the employment allowance.
  2. You have not paid any employees for a full tax month (i.e. from the 6th of one month to the 5th of the next).
  3. You need to pay the apprenticeship levy.
  4. You are no longer an employer.

To send any of these four types of EPS, click on 'HMRC Payments / EPS' and then on the 'EPS Submission' tab.

At the end of the tax year, you should send a final RTI submission by the 19th April. Please see our Year End Guide for more information.

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