Running payroll

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Reporting to HMRC: EPS

Use your payroll software to send an Employer Payment Summary (EPS) as well as a Full Payment Submission (FPS) if you:

Send an EPS instead of an FPS if you鈥檝e not paid any employees in a tax month.

EPS deadlines

Send an EPS by the 19th of the following tax month for HMRC to apply any reduction (for example statutory pay) on what you鈥檒l owe from your FPS.

The tax month starts on the 6th.

Sending an EPS

To complete and send the EPS, follow your payroll software鈥檚 instructions. Find out what to put in each field by reading guidance on what to report in an EPS.

Use HMRC鈥檚 Basic PAYE Tools if your software cannot send EPS reports.

After you鈥檝e sent your EPS

Once you鈥檝e sent your EPS, you can:

  • view what you鈥檝e claimed and the balance of what you owe on within 2 days (or by the 14th if you sent the EPS before the 11th)
  • pay HMRC by the 22nd (or the 19th if paying by post)

If you made a mistake in your EPS

If you find any errors in your EPS, send a corrected EPS as soon as possible.

If you do not pay any employees in a tax month

Do not send an FPS. Send an EPS by the 19th after the tax month you did not pay any employees. The tax month starts on the 6th.

HMRC has guidance on what to put in your EPS if you鈥檝e not paid anyone in a period.

If you do not send an EPS, HMRC may:

If you do not pay anyone for a longer period

You can tell HMRC in advance that you will not be paying any employees for between one month and 12 months. To do this, enter dates in the 鈥楶eriod of inactivity鈥� fields in your EPS.

View a printable version of the whole guide

Part of Employ someone: step by step

  1. Step 1 Check your business is ready to employ staff

    1. Prepare your business to take on employees

  2. Step 2 Recruit someone

    You need to advertise the role and interview candidates. You can use a recruitment agency to do this or do it yourself.

    2. Find out about using a recruitment agency

    As an employer you must make sure you recruit employees fairly.

    1. Avoid discrimination during recruitment
    2. Make your application process accessible for employees with disabilities or health conditions

  3. and Check they have the right to work in the UK

    1. Find out how to check an applicant's right to work

  4. and Find out if they need a DBS check

    You may need to check someone's criminal record, for example, if they'll be working in healthcare or with children.

    1. Find out if you need a DBS check
    2. How to do a DBS check

  5. Step 3 Check if they need to be put into a workplace pension

    Check if you need to put your employee into a workplace pension scheme:

  6. Step 4 Agree a contract and salary

    When someone accepts a job offer they have a contract with you as their employer.

    1. Check what the National Minimum Wage is for different ages
    2. Check what the National Minimum Wage is for different types of work
    3. Check what to include in a contract
    4. Agree a written statement of employment particulars

  7. Step 5 Tell HMRC about your new employee

    You must tell HMRC about your new employee on or before their first pay day.

    1. Tell HMRC about a new employee
    2. Get their personal details and P45 to work out their tax code
    3. If you don鈥檛 have their P45, use HMRC鈥檚 鈥榮tarter checklist鈥�
    4. Check what to do when you start paying your employee