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Instant Payroll Employer payment summary (EPS)

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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.

You must also submit an EPS to notify HMRC that you're going to claim your employment allowance. You can do this directly from the company settings, when you select the eligible for employment allowance check box.


When to submit an EPS

You only need to make this submission in the following circumstances:

    • If you need to tell HMRC about any adjustments to your monthly or quarterly payments, based on the following items:
      • Statutory payments recovered and any related NI compensation.

You must submit an EPS if you have statutory payments to recover, regardless of any amount of funding received.

    • CIS deductions suffered.
  • If your liability to HMRC for a period is zero, you don't need to make a payment and you haven't sent an FPS. In this scenario, you can only submit an EPS once the tax month has started, and you have until 19th of the following month. For example, to submit a nil payment for tax month one, you can submit the EPS from 6 April until 19 May.

If you haven't paid any employees for a period or have a zero liability, and have sent an FPS showing a zero liability, then you don't need to submit an EPS.


Before you submit an EPS

Ensure you've processed all pay periods in the relevant tax month and you've completed the Finish payroll process for each of them. Read more >

Tax months run from the 6th of one month to the 5th of another, for example 6 April to 5 May.


Check the P32 - Employer Payment Record report

This report helps you confirm that you need to run the EPS. To run the P32 report:

  1. On the toolbar, click Employer.
  2. Click Print employer reports.
  3. Click P32 - Employer's Payment Record.
  4. Enter the tax month you want to run the P32.
  5. Click Preview Report.
  6. If you don't use e-Banking, continue to step 7.

    If you use e-Banking, you're prompted to update the Payments of Tax/NICs table:

    • If you use the Pay Revenue & Customs wizard, you must clear this check box, then click OK.
    • If you don't use the Pay Revenue & Customs wizard, leave this check box selected, click OK.
  7. Click Print Report, then click OK.
  8. Click Close Reports.

To ensure the values on the report are correct, run the P32 for one month at a time, for example from month 1 to month 1.




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