How to report that no employees’ have been paid.

If the entirety of the payroll is not paid for a period of a whole tax month you will still need to declare this information to the HMRC. This is reported on an Employer Payment Summary (EPS).

In the ‘Submit‘ tab, you will see that there is an option for ‘No payments in period’, the tick will generate automatically from the information that you have entered into 12Pay.

The only way this will generate will be if no employees remain on the payroll or the remaining employees have been updated as ‘Dormant‘. To do this select the employee and then the ‘Personal‘ tab, the dormant tick box is in the centre. Once ticked and they have moved forward then the tick will generate in the EPS.

If you have processed a £0.00 pay then 12Pay will still see this a positive payment figure because the employees can still receive a tax rebate, this will also generate an FPS when you move into the next period. An FPS does not need to be sent in this circumstance as a Full Payment Submission is designed to declare the positive payment values to the HMRC and would only be sent if an employee receives any pay