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Employer Payment Summary - EPS

Employer Payment Summary (EPS) will include data to report the amounts of recoverable Statutory Payments - SSP, SMP, OSPP, ASPP, NIC compensation on Statutory Payments and CIS deductions suffered. HMRC uses this information to reduce the charge calculated from the FPS submission and calculate employer's overall payroll tax liability.

The submission will only be needed where the employer needs to notify HMRC of adjustments to their overall liability.

Payments will need to be made to HMRC by the payment deadline day. These payments represent the deductions made from an employee's salary or wages in the previous month or quarter.

EPS should only be submitted once the Full Payment Submission (FPS) for the period has been sent.