If you’re registered as an employer but currently have no employees, you still need to notify HMRC that no payment is due.
You do this by sending a nil payment EPS at the end of the tax month. Submit it by the 19th after the tax month you didn’t pay any employees.
If you have active employees
There are situations where Sage Payroll will determine that EPS is not required. This is expected behaviour.
If you have active employees that you are not paying in a pay run, you must Exclude the employee instead. Read our Irregular Payments guide to find out more.
Cause
Resolution
To submit a nil payment EPS
You must process a blank pay run. This confirms that you paid no employees in this period.
Go to the Pay Runs tab, and select Process Pay Run.
Confirm the pay date is correct.
TIP:
As there aren't any employees, a note appears on each step of processing your pay run to confirm this.
Select Next whenever prompted.
When prompted, select Complete Pay Run and the FPS submits.
To now submit the nil payment EPS, select the Summary tab.
Within the HMRC Real Time Information (RTI) Scheme area, select Actions.
Select Record Payment / EPS.
Follow the on-screen instructions, ensuring all values are nil, then submit the EPS.