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Employer payment summary (EPS) submissions and P32 payments

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How to submit and Employer Payment Summary (EPS) and P32 payments in Sage Payroll.


You submit an EPS to HMRC to report values that you cannot include on a Full Payment Submission (FPS). These values can affect the payments you make to HMRC on a monthly or quarterly basis.

You submit an EPS to notify HMRC you are claiming your Employment Allowance. 

The EPS will reclaim statutory payments for you. For this to happen you must use the Absence facility to pay statutory payments.

Read our article Recording absences in a pay run (opens in new tab).

 NOTE: You can't reclaim Statutory Sickness Pay (SSP) back from HMRC. The P32 or the EPS doesn't include SSP.


Any EPS submission may not be required by HMRC for each period. Most of the time an EPS will be required.

 You should submit the EPS for each period.

If an EPS is not reqired, it won't submit.

Your payroll status screen will inform you if:

  • An EPS submission is due
  • An EPS submission is overdue
  • An EPS submission is not required
  • An EPS submission has failed

There are different scenarios where you submit the EPS.

For example:

  • To adjust your payment to HMRC. Or recover statutory payments and any related NI compensation

  • To let HMRC know that there’s no payment due for this month, previous months, or future months

Read our article Employer Payment Summary (EPS) - Frequently asked questions.

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