How to submit your earnings adjustment statement: 2025 to 2026
Guidance for education providers on how to claim funding that you cannot report in the individualised learner record (ILR).
Applies to England
Documents
Details
What is the earnings adjustment statement
The earnings adjustment statement (EAS) is an online process that you use to claim funding that you cannot report in the ILR. This is not a mandatory return; you only use the EAS when you are claiming for funding as specified in the funding rules.
This funding falls into the following categories:
- excess learning support
- King’s Trust
- authorised claims (including audit adjustments)
- learner support
- vulnerable student bursary, the discretionary bursary and free meals
- earnings adjustments for devolved authorities
Further information on learning and learner support and evidence are in the appropriate funding rules. Please refer to the adult education and skills funding page for DfE delivery, or the funding rules for the appropriate devolved authority.
How to submit the EAS
The EAS is a comma separated value (CSV) data collection and you must upload your submission through submit learner data.
This guidance for the 2025 to 2026 funding year will help you to get your submissions right as specified in the funding rules. It’s important that you use the format shown in our example file so that your submission is approved.
Getting paid
We pay you monthly in arrears for all provision except devolved adult education budget. We will add the extra funding you claim through the EAS to your ILR earnings. We will pay you each month at a contract level.
Deadline for 2025 to 2026 submissions
You can submit an EAS for the 2025 to 2026 year any time up to the close of R14 on 22 October 2026.
Exceptional learning support claims
You must submit all exceptional learning support claims by completing the exceptional learning support cost form, not through EAS.