When you need an EPS
The FPS tells HMRC what was paid and deducted. The EPS tells HMRC what to take off that bill, or that there was no bill. GOV.UK lists the reasons to send one:
- Reclaiming statutory maternity, paternity, adoption, neonatal care, parental bereavement or shared parental pay
- Claiming the Employment Allowance, once a tax year
- Reclaiming CIS deductions suffered, as a limited company
- Paying the Apprenticeship Levy, with a pay bill over £3 million
- Telling HMRC no employees were paid in a tax month
- Giving notice of a period of inactivity of one to 12 months
Send it by the 19th of the following tax month, which starts on the 6th. If you miss a nil month, HMRC may estimate what you owe or charge a penalty.
Reclaiming £1,000 of maternity pay
In the tax month 6 September to 5 October 2026 you pay £1,000 of Statutory Maternity Pay. GOV.UK lets you reclaim 92% usually, or 109% if you qualify for Small Employers' Relief, which you do if you paid £45,000 or less in Class 1 NI in the last complete tax year.
| Employer | Rate | Amount taken off the PAYE bill |
|---|---|---|
| Small Employers' Relief | 109% | £1,090 |
| Every other employer | 92% | £920 |
An EPS sent by 19 October reduces the payment due on 22 October. Sent after the 19th, it counts towards the next month instead.
The EPS and the payslip
The EPS never appears on a payslip, because it is about the employer's bill, not the employee's pay. The employee's payslip shows the statutory pay itself, for example SMP £1,000.00, as an earning with tax and NI worked out as usual. What you recover through the EPS is between you and HMRC.
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Related terms
Questions
When is the EPS deadline?
The 19th of the tax month after the one you are reporting. Tax months start on the 6th, so for the month ending 5 October the EPS is due by 19 October.
Do I need an EPS every month?
No. Only when you have something to claim or reclaim, or when you paid nobody in the tax month. A month with an FPS and nothing to adjust needs no EPS.
How do I claim Employment Allowance?
Through an EPS from your payroll software, once per tax year. It then reduces your employer Class 1 National Insurance, by up to £10,500 a year, until the allowance is used up.
Sources
- GOV.UK: Running payroll, Employer Payment Summary (EPS) (read 8 October 2026)
- HMRC: Payroll information to report to HMRC (read 8 October 2026)
- GOV.UK: Recover statutory payments (read 8 October 2026)
- GOV.UK: Claim Employment Allowance (read 8 October 2026)
Figures are for the 2026/27 tax year unless the text says otherwise. This page explains a payroll term; it is general information, not tax or legal advice.