Automatically submit employer payment summary (EPS)

As part of payroll automation, as well as automating parts of the payroll, you can automate the employer payment summary Employer Payment Summary is an RTI online submission sent monthly if, you are reclaiming statutory payments, claiming Employment Allowance (EA is only reported once per tax year), reporting Construction Industry Scheme (CIS) deductions or reporting how much Apprenticeship Levy is due. The EPS is also used to report if no employees will be paid for a whole tax month or longer. (EPS Employer Payment Summary is an RTI online submission sent monthly if, you are reclaiming statutory payments, claiming Employment Allowance (EA is only reported once per tax year), reporting Construction Industry Scheme (CIS) deductions or reporting how much Apprenticeship Levy is due. The EPS is also used to report if no employees will be paid for a whole tax month or longer.), however there are some items to consider.

You can't automate the EPS if you need to submit CIS deductions suffered CIS subcontractors can claim back some of the tax they have paid on their earnings, known as 'CIS Deductions Suffered'..

If automation is enabled, we calculate whether or not to submit the EPS based on:

  • Are there any items to recover for the tax month?

  • Is there any apprenticeship levy allowance to claim for the tax month?

  • If there is no payment due for the period.

If enabled as part of payroll automation, the EPS is submitted when a pay run is finalised, if you have a linked EPS this will be sent once all payruns are finalised.

If the employer has multiple pay schedules the payroll will wait until they all have been finalised for the tax month.

The pay dates are used, not the earnings period. So any pay dates finalised between the 6th of the month to the 5th of the following month. Learn more about the tax calendar.