Guidance

Earnings adjustment statement (EAS)

Information about how to claim funding for some types of learning adjustments that you cannot report in the individualised learner record (ILR).

Applies to England

The Education and Skills Funding Agency (ESFA) closed on 31 March 2025. All activity has moved to the Department for Education (DfE). You should continue to follow this guidance.

What is the earnings adjustment statement

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
  • earnings adjustments for devolved authorities

You cannot claim exceptional learning support through EAS. To do this, you must complete the exceptional learning support cost form.

How to submit the EAS

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.

Deadline for submissions

You can submit an EAS for the 20252023 to 20262024 year any time up to the close of R14 onin 22October 2024.

You can submit an EAS for the 2024 to 2025 year any time up to the close of R14 in October 2026.2025.

You can submit an an EAS for for the 20262025 to 20272026 year any time up to the close of R14 on 2122 October 2027.2026.

Getting paid

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.

Updates to this page

Published 28 February 2020
Last updated 113 AugustJune 20262025 href="#full-history">+ Showshow all updates
  1. Added the guidance on submitting your earnings adjustment statement for 2026 to 2027.

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