# Employee Missing from Pay Period?

According to HMRC guidance when you process your pay, the pay period which the
employee belongs to is not the criteria for calculating the Employer Payment
Record (EPR) amount due. EPR is consolidated based on the payment date you
entered while e-filing FPS returns. If the payment date belongs to a different
tax month then the amount due will be reflected in the EPR for that particular
tax month.



In this scenario you may find your employees belonging to a certain pay period
have gone missing from that pay period. This is because they have been
consolidated EPR for the PAYMENT DATE tax month and not the pay period end date
month.



For example,

Scenario: If you are e-filing for the pay period 01/05/2024 to 31/05/2024 and
the payment date entered while e-filing FPS is 05/05/2024, then the EPR will be
consolidated for the previous tax month(06/04/2024 to 05/05/2024).