EPS Submission to HMRC: Process & Deadlines 2026

Team Nomi

Apr 20, 2026
8 minutes read

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Struggling with EPS submissions to HMRC or unsure if you’re doing it correctly? Many businesses miss deadlines or submit incorrect data, leading to penalties and cash flow issues. 

Understanding how EPS payroll works is essential to avoid these problems. An Employer Payment Summary (EPS) plays a key role in reporting payroll adjustments, claiming allowances, and ensuring accurate tax calculations. 

Whether you need to report no employee payments, recover statutory pay, or adjust contributions, a timely HMRC EPS submission is critical. In this blog, you’ll learn the complete EPS submission process, key deadlines, and how to simplify EPS payment processing to stay compliant and stress-free.

What is an Employer Payment Summary (EPS)?

An Employer Payment Summary (EPS) is a report employers submit to HMRC to declare payroll adjustments, such as no employee payments, statutory pay recovery, or Employment Allowance claims.

It forms part of the Real Time Information (RTI) system, where employers report payroll data to HMRC regularly instead of only at year-end. While a Full Payment Submission (FPS) reports employee payments, EPS payroll reporting is used for adjustments not included in FPS.

EPS payroll is used to inform HMRC about changes that affect how much PAYE tax and National Insurance you owe.

You need to submit an EPS to HMRC when:

• • No employees were paid in a tax month
  • You’re claiming Employment Allowance
  • You’re recovering statutory payments (e.g. maternity or paternity pay)
  • You’re adjusting National Insurance contributions
  • You need to correct earlier submissions

This ensures your EPS payment calculations are accurate and up to date.

How to Submit an EPS to HMRC

Submitting an Employer Payment Summary (EPS) to HMRC is a simple process once you understand the steps. Whether you’re new to EPS payroll or looking to improve your HMRC EPS submission, follow this step-by-step guide for accurate and smooth reporting.

1. Choose Your Submission Method

You can submit your EPS to HMRC using one of the following methods:

• • HMRC PAYE Online: Suitable for small businesses
  • Payroll software: The easiest option for automated EPS payment processing
  • API integration: Ideal for larger organisations with advanced systems

2. Gather Required Information

Before starting your HMRC EPS submission, make sure you have:

• • Employer PAYE reference number
  • Accounts Office reference
  • Tax month and year
  • Details of statutory payments or recoverable amounts
  • Information on Employment Allowance or NIC adjustments

Having accurate data ensures correct EPS payment calculations and avoids errors.

3. Log in to Your Submission Platform

Access your chosen system:

• • Use Government Gateway for HMRC PAYE Online Or log in to your payroll software for faster EPS payroll reporting

4. Navigate to the EPS Section

Find the option to:

• • “Submit an Employer Payment Summary” Or “File an EPS”

This is where you begin your EPS HMRC report submission.

5. Enter EPS Details Carefully

Input all required information, including:

• • Payroll adjustments
  • Allowances and recoveries
  • Any “no payment” indicators

Make sure all entries are correct to avoid issues in EPS payment processing.

6. Review Your Submission

Before submitting:

• • Double-check all figures
  • Confirm tax period details
  • Ensure no missing information

An accurate review helps prevent errors in your HMRC EPS submission.

7. Submit the EPS to the HMRC

Once verified, submit your EPS to HMRC. This officially updates your payroll records and ensures compliance.

8. Save Confirmation

After submission:

• Download or save the confirmation receipt
• Keep it for your records as proof of submission

9. Resolve Any Errors Promptly

If HMRC identifies issues:

• • Review the error message
  • Correct the data
  • Resubmit your EPS quickly

Fixing errors early ensures smooth EPS payroll reporting.

10. Follow Up if Needed

If you don’t receive confirmation or face technical issues:

• • Contact HMRC support Or check your payroll software for submission status

When and Why to Submit an EPS

Understanding when and why to submit an EPS to HMRC is essential for accurate EPS payroll reporting and staying compliant. Once you know what is an EPS, it becomes easier to use it correctly in different payroll situations.

When to Submit an EPS

You should submit an EPS HMRC report in the following scenarios:

• • No PAYE payment due
    If you haven’t paid any employees in a tax month, you must submit an EPS to inform HMRC. This prevents incorrect EPS payment assumptions.
  • Reclaiming statutory payments
    If you’ve paid statutory amounts (e.g. maternity or paternity pay), you can recover these through an HMRC EPS submission.
  • CIS deductions
    If you’re part of the Construction Industry Scheme (CIS), use an EPS to offset deductions against your PAYE liability.
  • Employment Allowance or NIC relief
    Submit an EPS when claiming employment allowance or other NIC-related reductions as part of your EPS payment processing.
  • Apprenticeship Levy adjustments
    Use an EPS to report any updates or changes to your levy contributions.
    
  • Correcting previous submissions
    If there are errors in earlier reports, an EPS allows you to update and correct your EPS payroll records.

Why Submit an EPS

Submitting an EPS to HMRC is important for several reasons:

• • Avoid penalties
    Without an EPS, HMRC may assume you owe tax, leading to fines or incorrect charges.
  • Accurate payroll records
    Regular HMRC EPS submissions ensure your payroll data is always up to date.
  • Reclaim money owed
    EPS is the official way to recover statutory payments through proper EPS payment processing.
  • Maintain compliance
    Timely and accurate EPS payroll reporting keeps your business aligned with HMRC rules.
  • Better cash flow management
    Correct reporting helps you avoid overpaying tax and manage your finances efficiently.
  • Demonstrate due diligence
    Submitting EPS regularly shows you are actively managing your payroll responsibilities.

Information to Include in an EPS

When preparing an Employer Payment Summary (EPS), it’s important to include accurate details to ensure smooth HMRC EPS submission and error-free EPS payment processing. Once you understand what is an EPS, including the right information becomes straightforward.

Company Details

• • Employer PAYE reference
  • Employer name and address

Payment Period

• • Tax month or year the EPS payroll report covers

Financial Information

• • Statutory payments recovered (e.g. maternity or paternity pay)
  • NIC compensation on statutory payments
  • CIS deductions suffered
  • NIC holiday or relief details (if applicable)

Employment Allowance

• • Whether you are claiming it
  • Amount being claimed (up to the annual limit)

No Payment Indicators

• • Reason for no PAYE payment (e.g. no employees paid)

Final EPS for the Year

• • Indicate if this is your final submission for the tax year

Apprenticeship Levy

• • Annual allowance
  • Total levy due to date

Adjustments

• • Any corrections to the total EPS payment due to HMRC

Deadlines and Penalties for EPS Submissions

Submitting your EPS to HMRC on time is essential to avoid penalties and keep your EPS payroll records accurate.

Submission Deadlines

• • No employees paid: Submit your EPS HMRC report by the 19th of the following tax month
  • Employment Allowance or CIS claims: Submit before paying your PAYE bill
  • Year-end adjustments (statutory payments): Submit by 19 April

Late Submission Penalties

Missing an HMRC EPS submission deadline can result in:

• • Penalties starting from £100 (for 1 – 9 employees)
  • Higher fines for larger businesses
  • Repeated delays leading to monthly penalties

How to Avoid Penalties

• • Set reminders for EPS deadlines
  • Use payroll software for automated EPS payment processing
  • Submit your EPS early
  • Keep payroll records accurate and updated 

EPS Submissions with Payroll Software

Using payroll software makes EPS HMRC submission faster, easier, and more accurate for both accountants and business owners. It simplifies EPS payroll tasks and reduces the manual work involved in EPS payment processing.

How Nomi Helps with EPS Submissions

Nomi’s cloud-based payroll software is designed to smooth your entire EPS payroll process and ensure a smooth HMRC EPS submission.

• • Automated EPS generation with accurate data
  • Direct submission to HMRC without manual work
  • Real-time status updates for every EPS submission
  • Automatic calculations to reduce errors in EPS payment
  • Smart reminders to never miss deadlines
  • Secure and integrated system for smooth payroll management

For accountants, Nomi makes it easy to manage multiple clients efficiently. For business owners, it provides a simple, step-by-step system to handle EPS HMRC reporting without confusion.

By automating EPS payment processing, Nomi helps you stay compliant, save time, and avoid costly penalties.

Experience how our payroll solution can simplify your processes and make EPS HMRC submissions quick and hassle-free. Start your free trial today to manage your payroll more efficiently.

Frequently Asked Questions

1. When should an Employer Payment Summary (EPS) be sent to HMRC?
   Ans: An Employer Payment Summary should be sent to HMRC by the 19th of the following tax month or before paying your PAYE bill.
2. Do I need to submit an EPS every month?
   Ans: You do not need to submit an EPS every month unless you have adjustments, claims, or no employee payments to report.
3. How long does an EPS take to reach HMRC?
   Ans: An EPS submission usually reaches HMRC within a few hours, but it can take up to 24 hours to be processed.
4. Is employer contribution to EPS mandatory?
   Ans: Employer contribution to EPS is not mandatory every month, and it is only required when specific payroll adjustments or claims apply.
5. Do I need to send an EPS for Employment Allowance?
   Ans: You need to send an EPS to HMRC if you want to claim Employment Allowance and reduce your National Insurance contributions.