EPS
The Employer Payment Summary and ‘Split’ Payrolls (2)
In February 2013, we reported the potential issue of a single PAYE scheme reference that might be split between two, or more, locations. For example: The weekly employees are processed by one location, however, the monthly employees are outsourced to a payroll bureau The main payroll is processed in-house, however, the expatriate employees [...]
RTI – The Summary
Over the last few months, we have taken a step-by-step approach to the exciting new prospect in our payroll lives which is Real Time Information. This Newsletter leaves you with a summary of the submissions and some thoughts. We have covered all of the five submissions that we are going to have in our departments [...]
RTI – End of Year Processing
One of the concepts of RTI is the regular flow of information to HMRC in the form of the submissions. For most employers, this will be: The regular Full Payment Summary (FPS) at, or before, the net pay is paid to the employee, and The Employer Payment Summary (EPS), sent before the monthly or quarterly payment [...]
RTI – The Employer Payment Summary (EPS)
Two weeks ago, we concluded looking at the Full Payment Summary (FPS). This week, we look at the Employer Payment Summary (EPS). The FPS and EPS are likely to be the two most common RTI submissions that an employer is required to make. At the time the employees are paid, or before, RTI requires the [...]
RTI – The Full Payment Submission (FPS) Part 1
Last week, we advised that there will be five types of submissions, though employers, or bureaus if the payroll is outsourced, may not be required to make all of them: Employer Alignment Submission (EAS) Full Payment Submission (FPS) Employer Payment Summary (EPS) National Insurance Verification Request (NVR) Earlier Year Update (EYU) We concentrated on the [...]
RTI – The Employer Alignment Submission (EAS)
We are now looking at the data that will be contained in the RTI submissions to HMRC. As a reminder, there are five types of submissions that RTI Employers can be required to make. If the payroll is outsourced, say to a payroll bureau, they may make these on the employer’s behalf. Note that not [...]
RTI – The Submission Types
We are continuing to look at ‘RTI – The What’ in this Newsletter, starting to focus on exactly what information will be contained in the RTI submissions themselves. However, it is necessary to say, again, that RTI does not change the fundamentals of payroll processing. All activities that are currently performed, i.e. calculating and deducting [...]

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