Which item is not typically included in an EPS form?

The correct response identifies that detailed employee performance evaluations are not typically included in an EPS (Employer Payment Summary) form. The EPS is primarily a document submitted to HM Revenue and Customs (HMRC) by employers to report certain payroll information, including claims for statutory payments, such as maternity or paternity leave, along with any adjustments to National Insurance contributions (NIC) and other relevant payroll details.

In contrast, reclaims of statutory payments (like maternity or sick pay) and claims for the employment allowance are integral aspects that the EPS handles, as they directly relate to payroll tax and NIC calculations. Similarly, claiming NIC holidays for previous tax years is relevant to the reporting and allowances associated with employment taxes and is also appropriate for inclusion in an EPS.

Detailed employee performance evaluations, on the other hand, relate to human resources and employee management rather than tax reporting processes, thereby making them irrelevant to the EPS documentation. Thus, the emphasis is on the tax-related data that affects the employer's obligations, rather than performance metrics or evaluations tied to individual employee productivity.