HMRC internal manual

Debt Management and Banking Manual

DMBM519210 - Debt and return pursuit: PAYE RTI: submissions and charges: Employer Alignment Submission (EAS)

Employers with 250 or more employees

The Employer Alignment Submission (EAS) was only completed up to 2013-14 by employers who had 250 or more employees and was used to align the employer’s records with the details held by HMRC on NPS when first joining RTI. It contained details of all employees on the employer’s payroll, including employees who were not liable to tax and/or NIC. The EAS included employee details such as:

  • name
  • NI number
  • payroll ID (Works Number)
  • address
  • date of birth
  • tax code.

When a large employer was invited/mandated to join RTI they were instructed to submit an EAS before submitting an FPS or EPS. When the EAS was received HMRC:

  • compared the payroll details on the EAS to the details held on NPS
  • advised the employer of any discrepancy and requested additional details as required

and when the employer’s payroll records were aligned to NPS, HMRC instructed the employer to operate PAYE under RTI and send FPS and EPS submissions as required.

Once the employer had gone through the alignment process, no further EAS was required.

Employers with less than 250 employees

Employers with less than 250 employees were not required to submit an EAS. Instead, HMRC aligned the employer’s payroll records to NPS using the details contained on the employer’s first FPS.