Step by step guide to running a payroll

Step 20: Submit Employer Payment Summary (EPS) to HMRC

You can use an 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. (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.) to notify HMRC His Majesty's Revenue and Customs is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers. about recoverable amounts, zero payments or periods of inactivity as well as submit a final submission indicator at the end of the year or when your scheme ceases.

You can automate many tasks, including an automatic EPS submission.

Create a new EPS

1. Go to RTI Real Time Information is the current method for reporting PAYE to HMRC, comprising FPS and EPS submissions. > EPS and select the EPS you want to submit or Create New EPS.

   

   1. To create a new EPS, select the type of EPS you want.

      Type	Detail
      Period of Inactivity	Select for no payments to employees for one or more future whole tax months.
      No Payment for Period	Select for no payments to employees for current or past tax months.
      Employment Allowance A scheme where a business can claim a reduction in the amount of employer's National Insurance contributions (NICs) they have to pay.	Select to Indicate employers eligibility for Employment Allowance.
      Recoverable Amounts	Select to recover SMP Statutory Maternity Pay is the pay an employer must give to female employees on maternity leave, for up to 39 weeks., SPP Statutory Parental Pay refers to the pay an employer must give to an employee who takes time off to care for their child, or surrogate's child, for up to 2 weeks. and so forth.
      Apprenticeship Levy The Apprenticeship Levy is a UK tax on employers which is used to fund apprenticeship training. It is payable by all employers with an annual pay bill of more than £3 million, at a rate of 0.5% of their total pay bill. It is collected through PAYE alongside other employment taxes.	Select to declare you liability for Apprenticeship Levy.
      Account	Select to inform HMRC of your bank details.
      Final Submission	Select to notify that all payments are complete for the tax year.

   2. Fill in the required details, depending on the EPS type.

      You can select multiple options for one EPS.

   3. Select Create.
   4. An EPS displays and is logged into your system. You can continue to submit or leave it and come back to it later.

2. When it's ready, you can Submit an EPS.

Review an existing EPS

1. Go to RTI > EPS and select the EPS you want to submit.

   

2. Review the details.

3. When it's ready, you can Submit an EPS.

Submit an EPS

1. To submit a new or existing EPS, on Gateway, you can choose to Submit or manually download the request.

   

   1. To automatically send, select Submit EPS. You can also manually mark as sent and accepted.

   2. To manually send, select Raw XML Request and Download XML.

      

Step 21: Produce journal.