HMRC EPS

An EPS (Employer Payment Submission) is a report submitted to HMRC by employers in the UK as part of the Real Time Information (RTI) system. It is used to report adjustments or payments that reduce the amount of PAYE (Pay As You Earn) tax an employer owes to HMRC. This can include things like statutory sick pay (SSP), statutory maternity pay (SMP), or corrections to previous submissions, such as overpayments or underpayments.
The EPS is typically submitted monthly or when adjustments are needed, ensuring that HMRC has accurate and up-to-date information on any reductions in the tax liability.

Submitting EPS

    Navigate to Payroll → HMRC EPS
    Select a Tax Month from the list under "Tax Month"
    Click "Generate"
    Verify and add details as required
    Click "Save And send EPS" in the bottom right corner to submit EPS
EPS form automatically calculates CIS deductions, Statutory Pay recovered and compensated along with Apprenticeship levy for the selected month.

Adding Employment Allowance on EPS

Users have the option to include "Employment Allowance" on the EPS.
To include employment allowance on EPS, follow these steps: -
    Enable "Employment Allowance" in the  Configuration⁠ 
    Navigate to Payroll → HMRC EPS
    Select a Tax Month from the list under "Tax Month"
    Click "Generate"
    Enable "Employment Allowance" (if not enabled automatically)
    Add other relevant details as required
    Click "Save and send EPS"
Employment allowance used can be viewed in  P32 Summary Report⁠ .
The Employment Allowance is driven by the configuration, when enabled, the Employment Allowance flag will be enabled for any subsequent EPS submissions, if the Employment Allowance flag is disabled in the EPS submission, the relevant configuration will be disabled automatically for any subsequent EPS submissions.
Users will need to enable "Employment Allowance" on each EPS submission.

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