Send an EPS when you didn’t pay any employees in a period

Process a pay run for nil payments to reduce your HMRC liability if you haven’t paid any employees in a tax month.

How it works

  • If you want to indicate that no one was paid during a pay period to reduce your HMRC liability, file an Employer Payment Summary (EPS) instead of an FPS by the 19th day after the tax month that you didn't pay employees. For example, if you didn't pay any employees in April, you’ll need to file an EPS with nil payments by 19th May.
  • If your company no longer has active employees on payroll you can still process a NIL pay run.

Post a pay run for nil payments to file EPS

  1. In the Payroll menu, select Pay Runs.
  2. Select a pay period, then click Process Pay Run.
  3. Deselect all your employees.
  4. Click Post Pay Run.

After you post pay runs for all your nil payments, Xero will automatically file your EPS with HMRC.