Submit an Employer Payment Summary

How and when to submit an Employer Payment Summary (EPS) in Sage 50 Payroll.

You can use the EPS to report values to HMRC that you can't include in your full payment submission (FPS). 

The values in the EPS affect the payments you make to HMRC on a monthly or quarterly basis.

Prepare to submit an EPS

Process your payroll and update records for all pay periods in the relevant tax month. The EPS submission picks up values for pay periods after you update records and run the P32. If you haven't updated records yet, the EPS doesn't include the current period.

Check the P32 - Employer Payment Record report

You can use this report to reconcile the amounts you can reclaim from HMRC. These values automatically appear in the EPS when you submit it.

Values such as apprenticeship levy and employment allowance only appear in the EPS after you run the P32. This is because your software calculates these when you run the P32.

1. Click Reports then click Period End.
2. Click Form - P32 Employer Payment Record then click Preview.
3. Enter the tax month that you need to run the P32 for then click OK.
4. If there's any values on lines 6 to 18, you need to submit an EPS.

---

Process a refund of tax or NI liability

If you're due a refund from HMRC for your tax or NI liability, you can receive this refund to your bank account via BACS. Submit your bank account details via the EPS so HMRC can make the refund:

1. On the Company navigation bar, click Settings.
2. Click the Bank tab then enter your bank account details.
3. Select the Use this account for HMRC refunds in the EPS checkbox.
4. Click OK.

---

Submit the EPS

HMRC requirements affect when you can submit an EPS for each tax month. To find out more, visit our when can I send an EPS for each tax month article.

Watch the video

Follow the steps

There are different scenarios where you need to submit the EPS. For example, to recover statutory payments or notify HMRC that no payments are due for a given period.

For help with the EPS you need to send, select the relevant option below:

• You're reclaiming statutory parental payments - adjust your payment to HMRC
  
  NOTE:

  If required, you can select a checkbox to indicate no payment is due for the month you're reclaiming statutory parental payments.

• Inform HMRC that no payment is due for the current tax month
• Inform HMRC that no payment is due for a previous tax month
• Inform HMRC that no payment is due for future tax months

 

---