As part of PAYE Real Time Information (RTI) filing taxes for UK payroll, EPS (Employer Payment Summary) and FPS (Full Payment Submission) payroll information is required to be sent to HMRC. An FPS file must be sent to HMRC on or before the employee payday, and an EPS file should be sent to HMRC by the 19th of the following tax month.
These files are sent per UK legal entity. For example, if a pay group includes employees in two legal entities, there is a separate FPS and EPS file for each legal entity.
FPS submission automatically occurs as part of payroll processing, while EPS submission is a manual process that you must perform in the application at the end of the tax month.