Change description : 2026-08-11 15:55:00: Added the guidance on submitting your earnings adjustment statement for 2026 to 2027. [Guidance and regulation]
The earnings adjustment statement (EAS) is an online process that you use to claim funding that you cannot report in the ILR. This is not a mandatory return; you only use the EAS when you are claiming for the following funding:
excess learning support
King’s Trust
authorised claims (including audit adjustments)
learner support
vulnerable student bursary, the discretionary bursary and free meals
The EAS is a comma separated value (CSV) data collection and you must upload your submission through submit learner data.
We publish annual EAS guidance to help you get your submissions right as specified in the funding rules. It’s important that you use the format shown in our example file so that your submission is approved.
We pay you monthly in arrears for all provision except devolved adult education budget. We will add the extra funding you claim through the EAS to your ILR earnings. We will pay you each month at a contract level.
Added the guidance on submitting your earnings adjustment statement for 2026 to 2027.
26 September 2023
We have added information about the earnings adjustment statement 2023 to 2024. You can submit an EAS for 2022 to 2023, any time up to the close of R14 in October 2023 and any time up to the close of R14 in October 2024 for 2023 to 2024.
9 November 2020
We have added a link to the 2020 to 2021 Earnings adjustments statement guidance