The employer payment summary (EPS) is the submission that you can use to report values to HMRC that you can't include on the full payment submission (FPS). These values affect the payments you make to HMRC on a monthly or quarterly basis.
How do I send my EPS in MDA?
The Employer Payment Summary (EPS) Submission can be sent from within the My Digital Accounts system. To access the EPS submission menu, you need to navigate to Payroll>RTI eSubmission>Employer Payment Summary.
Once on this screen, you can search all of the previously submitted EPS’s and you can download a summary of the submitted file by clicking on the “download” button.
Creating an EPS
Once on the EPS page, click on the “create new” button in the top right of the screen.
Once you have completed all fields applicable to your company press the “submit” button in the bottom right of the window.
You will then be returned to the EPS summary screen where you will see a summary of the details you have just submitted. The status will update to “successful” once HMRC has acknowledged receipt.
What does each of the fields mean?
Field | Description/Help |
Company Tax Year | This is the current tax year |
Employment Allowance Changes | This shows a brief message about changes to Employment allowance coming into effect from 6 April 2020 |
No Payment Days From | If you have made no payments to employees or directors for a period of one or more complete tax months and there was no FPS made. Enter the start date of the first tax month in which no payments were made. This date must be the 6th of the relevant calendar month and must be within the tax year being reported. The date must be on or before the date of the EPS submission. |
No Payment Days To | If you have entered a date in “No Payment Days From” you must enter the end date of the last tax month in which no payments were made. The date must be no later than the end of the current tax month - the 5th. The date must be later than the date shown in “No Payment Days From” |
Period of Inactivity From | If for a future period of one or more complete tax months, you will have no paid employees or directors, so there will be no FPS return to make, you can submit an EPS now to let HMRC know you won’t be sending any FPSs for these months. Enter the start date of the first tax month of your ‘period of inactivity’. This date must be the start of the next tax month that is the 6th of the next calendar month not including today You can only use this field to report future periods of inactivity. The date must be later than the date of the EPS submission |
Period of Inactivity To | If you have entered a date at ”period of inactivity from” you must enter the end date of the last tax month of your ‘period of inactivity’. This date must be the end of a tax month that is the 5th of the relevant calendar month |
Tax Month | Select the current tax month the EPS is reported for. |
SMP Recovered | Enter the total amount of SMP you recovered year to date. https://www.gov.uk/browse/employing-people/time-off This can be found on the P32 report |
SPP Recovered | Enter the total amount of SPP you recovered year to date. https://www.gov.uk/browse/employing-people/time-off This can be found on the P32 report |
SAP Recovered | Enter the total amount of SAP you recovered year to date. https://www.gov.uk/browse/employing-people/time-off This can be found on the P32 report |
ShPP Recovered | Enter the total amount of ShPP you recovered year to date. https://www.gov.uk/browse/employing-people/time-off This can be found on the P32 report |
NIC Compensation on SMP | Enter Any compensation you are entitled to claim in addition to the SMP you recovered year to date. |
NIC Compensation on SPP | Any compensation you are entitled to claim in addition to the SPP you recovered year to date. |
NIC Compensation on SAP | Any compensation you are entitled to claim in addition to the SSP you recovered year to date. |
NIC Compensation on ShPP | Any compensation you are entitled to claim in addition to the ShPP you recovered year to date. |
CIS Deductions Suffered | If there are any CIS deductions, enter the figure here. |
Employment Allowance indicator | If eligible for Employment allowance, check yes, if not eligible then check No. |
Due year to date | Enter the Year to date App levy amount. You must enter the whole figure rounded down to the nearest pound. E.G. if YTD amount is £758.56, then enter the amount as £758. |
Tax Month | Enter the tax month the EPS is reported for. |
Annual Allowance Amount | Enter the annual Levy Allowance amount allocated |
Scheme has ceased | If the PAYE scheme is ceased, then check this box |
Date Scheme Ceased | Enter the date PAYE scheme is ceased. |
Final Submission of Year | If this is the final submission of the current tax year which is month 12. then check this box. |