Running payroll

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Reporting to HMRC: EPS

Use your payroll software to send an Employer Payment Summary (EPS) as well as a Full Payment Submission (FPS) if you:

Send an EPS instead of an FPS if you’ve not paid any employees in a tax month.

EPS deadlines

Send an EPS by the 19th of the following tax month for HMRC to apply any reduction (for example statutory pay) on what you’ll owe from your FPS.

The tax month starts on the 6th.

Sending an EPS

To complete and send the EPS, follow your payroll software’s instructions. Find out what to put in each field by reading guidance on what to report in an EPS.

Use HMRC’s Basic PAYE Tools if your software cannot send EPS reports.

After you’ve sent your EPS

Once you’ve sent your EPS, you can:

  • view what you’ve claimed and the balance of what you owe on your HMRC online account within 2 days (or by the 14th if you sent the EPS before the 11th)
  • pay HMRC by the 22nd (or the 19th if paying by post)

If you made a mistake in your EPS

If you find any errors in your EPS, send a corrected EPS as soon as possible.

If you do not pay any employees in a tax month

Do not send an FPS. Send an EPS by the 19th after the tax month you did not pay any employees. The tax month starts on the 6th.

Read HMRC’s guidance on what to put in your EPS if you’ve not paid anyone during a tax month.

If you do not send an EPS, HMRC may:

If you do not pay anyone for a longer period

You can tell HMRC in advance that you will not be paying any employees for between one month and 12 months. To do this, enter dates in the ‘Period of inactivity’ fields in your EPS.

View a printable version of the whole guide

This page is Part of Employ someone: step by step

  1. Step 1 Check this process is right for you

    Follow these steps if you're taking on someone with the employment status of 'employee'.

    1. Check who counts as an employee

    There are other steps you may need to take first if you have not employed someone before.

    1. Get ready to employ someone for the first time

    The rules are different if you want to take on someone with another type of employment status, such as agency staff, freelancers, consultants and contractors.

    1. Check your responsibilities when you take on someone with a different employment status and contract type

  2. Step 2 Recruit someone

    You need to advertise the role and interview candidates. You can use a recruitment agency to do this or do it yourself.

    1. Find out about recruiting someone yourself on Acas

    As an employer you must make sure you recruit employees fairly.

    1. Avoid discrimination during recruitment
    2. Make your application process accessible for employees with disabilities or health conditions

  3. and Check they have the right to work in the UK

    1. Find out how to check an applicant's right to work

  4. and Find out which DBS check is right for your employee

    You may need to check if someone has a criminal record, for example, if they'll be working in healthcare or with children. This is known as a Disclosure and Barring Service (DBS) check.

    1. Find out which DBS check is right for your employee
    2. How to do a DBS check

  5. Step 3 Check if they need to be put into a workplace pension

    1. If you’re employing someone for the first time, use The Pensions Regulator’s tool to find out what you need to do
    1. If you already employ people, check your ongoing duties on The Pensions Regulator website

  6. Step 4 Agree a contract and salary

    When someone accepts a job offer they have a contract with you as their employer.

    1. Check what the National Minimum Wage is for different ages
    2. Check what the National Minimum Wage is for different types of work
    3. Check what to include in a contract
    4. Agree a written statement of employment particulars

  7. Step 5 Tell HMRC about your new employee

    You must tell HMRC about your new employee on or before their first pay day.

    1. Tell HMRC about a new employee
    2. Get their personal details and P45 to work out their tax code
    3. If you don’t have their P45, use HMRC’s ‘starter checklist’
    4. Check what to do when you start paying your employee