Employer Payment Summary (EPS) is to report a reduction in the amount you pay to HMRC. The Employer Payment Summary (EPS) enables you to report the amounts of Statutory Payments Recovered, NIC Compensation on Statutory Payments, CIS Deductions Suffered or NIC Holiday so that HMRC can offset these against the payments you are due to make.
Road Map - To E-file the EPS to HMRC
E-Filing RTI -> E-file RTI EAS, FPS, EPS, NVR, EYU -> EPS (Employer Payment Summary) link
( 'E-Filing RTI' is the button positioned in the tasking zone menu at the top. It is the third button from the left)