Earnings adjustment statement (EAS)
Information about how to claim funding for some types of learning adjustments that you cannot report in the individualised learner record (ILR).
Applies to England
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 the following funding:
- 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
You cannot claim exceptional learning support through EAS. To do this, you must complete the exceptional learning support cost form.
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.
We publish annual EAS guidance to help you 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.
Deadline for submissions
You can submit an EAS for the 2025 to 2026 year any time up to the close of R14 on 22 October 2026.
You can submit an EAS for the 2026 to 2027 year any time up to the close of R14 on 21 October 2027.
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.