EPS due date when the employee start date falls within the previous tax month

Hello all, I have a question regarding commencing my payroll activities, and specifically what reporting is due for initial tax period. I have recently set up a limited company, and am intending to start employing people at the start of next year - for the purpose of my question, let us assume 1st Jan 2025 as the employee's start date. I intend to run payroll on a monthly basis, with the first pay day date to be 28th Jan. Since 1st Jan 2025 is still in the Dec/Jan tax month, and I am intending for the first pay day to be in the Jan/Feb tax month, am I correct to assume that I should submit an EPS for the Dec/Jan period, with the usual deadline for the submission of 19th of the month (Jan in this case)? This is what I think is the case on the basis of the 'Overview' section of this guide: Running payrollOr is my first EPS only due after my first FPS, which I would submit on my first pay day, 28th of Jan, i.e. the EPS deadline would be 19th of the tax month after my first FPS submission, so 19th Feb? Many thanks for any clarifications you can provide.

Hi ,
 

A pay month runs from 06/MM to 05/MM so in your example you are correct that the start of the employee would fall with the 06/12-05/01 so if your scheme is live at this month you can either send a NIL FPS or an EPS to report no payments during that period. You can then send your first normal FPS in the the 06/01-05/02 period. Thank you .

Fantastic, this is a really helpful clarification - thank you!