Employer Payment Summary Guide

Employer Payment Summary Guide


The purpose of this page is to answer some of the frequently asked questions regarding the Employer Payment Summary. If you are looking for detailed help on how to actually send the EPS you should consult your RTI guide.


I'm trying to send my Employer Payment Summary but I'm receiving the following error..."No Payment Date To must be before the current date"


This will occur if you are trying to submit an EPS and declaring "No employee's paid (no tax or NIC liability)"before the end date of the current tax month. For example, the official tax calendar for April runs from 6th April to 5th May. If you try to submit the EPS on or before 5th May you will receive the error. You can only submit it on the 6th May or later.

Please note: you have until the 19th of each month to submit for the previous month.

What is an Employer Payment Summary?


If no payments to employees are made within a month, or you want to recover statutory payments, Construction Industry Scheme (CIS) deductions suffered or NICs Holiday, you must send an Employer Payment Summary to HMRC.

What do I need to do each month?


Direct payments should be made to HMRC by the 19th/22nd of the following month as before. You need to send an Employer Payment Summary if there are any changes to the payment that HMRC are expecting, or no employees were paid this month resulting in no Tax and NIC liability. For example, you paid an employee SMP so you have reduced your payment to HMRC by the SMP Recovered amount (and by the Compensation amount if you are a small employer).

When should I send an EPS?

  • The EPS must be sent by the 19th of the following month
  • You are reclaiming recovery and compensation from statutory payments, e.g. SMP Recovery
  • You need to declare CIS deductions suffered
  • You haven’t paid anyone PAYE in the given month
  • In what instances do I not send an EPS?

    • You have no statutory payment recovery figures, e.g. SMP recovery
    • You aren’t declaring any CIS deductions suffered or NICs Holiday

    I process CIS (Construction Industry Scheme) - what do I do on the EPS?


    How it used to work in the 2012/13 tax year

    • You used to report the CIS Deductions Suffered and the Subcontractors income tax on the P35 return at Year End.
    • You used to send your CIS return via software/HMRC each month to let them know the Subcontractors figures.

    How it work under RTI

    • You report the CIS Deductions Suffered ONLY on the EPS.
    • You send your CIS return via software/HMRC each month.

    Please Note: The field for CIS Deductions suffered is labelled CIS Deductions. You are required to enter the SUFFERED figure here NOT the subcontractor tax. This has caused a bit of confusion and the field will be renamed in the next release of the software.

    I have director only payrolls who don’t earn a salary, do I have to submit an EPS each month?


    Yes, if you have not paid the director you have to send an EPS to HMRC.

    I have a weekly and monthly pay frequency; do I have to submit two Employer Payment Summaries?


    No, you should only send one EPS per PAYE reference unlike the Full Payment Submission (FPS) where you submit one for each pay frequency.

    I operate a split scheme payroll and my weekly and monthly payroll are run by two separate companies for the same PAYE reference?


    You have to manually combine the figures for both companies and report the figures only once. You should only send one EPS to cover the whole PAYE Scheme.

    I pay my employees Quarterly, do I have to submit an EPS each month?


    You have to send an Employer Alignment Submission (EAS) to HMRC in month 1. This only needs to be sent once. Then you have to submit an EPS for months 1 and 2 stating “no employees paid”. In the month 3 you should pay your staff and submit your Full Payment Submission. You should submit an EPS for Month 3 if you are reclaiming recovery and compensation from statutory payments, e.g. SMP Recovery, or you need to declare CIS deductions suffered.

    You should repeat this process for Quarter 2, 3 and 4.

    I'm trying to send my EPS but I'm receiving the error "The related tax year must be 12-13"


    This error will only occur if you are using IRIS PAYE-Master. This can occur if you have old redundant pay frequencies from a previous tax year in your database. You can cleardown any old pay frequencies by clicking Utilities > Database Maintenance > Clear Stat Table. Click OK to any warning messages. You have to clear one pay frequency at a time. Eg, you run a Monthly payroll normally and don't have any weekly, 2 weekly or 4 weekly employees. You should run this utility three times and ensure you choose weekly then 2 weekly then 4 weekly.

    Do NOT cleardown your active pay frequency.

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