Paid weekly - no hours worked

Hi, I use HMRC’s Basic tools to run my payroll for my one employee. They are paid weekly but this week and next week they won’t be working any hours and will not be getting paid. Do I need to submit do anything for these 2 weeks? Thanks

Hi,

You will need to submit an EPS advising us of a period of no payments to employees for these 2 weeks. 

Thank you.

I thought an EPS was only sent if there was no payment to employees in a whole tax month? They will be paid in the tax month, just not for two weeks

“You must send an FPS every time you pay your employees.
If you do not pay any employees during a whole tax month (from the 6th of a calendar month to the 5th of the following month), HMRC will not know that and will still expect you to submit an FPS.
If HMRC does not receive an FPS covering any part of a whole tax month, you may be sent a demand for a specified amount. HMRC can calculate an estimate amount you may owe based on previous payments or returns.
To avoid this, you need to ‘Add a period with no payments to employees’ then send an EPS. This replaces the ‘Nil payslip’”
So as my employee is paid weekly, and they won’t be working for 2 weeks, I will still be sending an FPS for the other 2 weeks in the tax month. Surely this means I won’t need to submit an EPS for period on no payment?

Hi Carol1990
You would only submit the EPS to report no payments to employees if for example they were being paid monthly and receiving no payment for that tax month.
If they were being paid for 2 weeks you must still submit an FPS.
Thank you