In this paper, the effect of the Poynting vector force field on periodically forced neutrally buoyant spherical particles at low Reynolds numbers is studied numerically. The mathematical formulation of six nonlinear coupled integro–differential equations was obtained by modifying the Lovalenti and Brady formalism for the hydrodynamic force acting on a spherical particle. The governing equations were solved using an adaptive step size Runge–Kutta method by integrating the integral using the trapezoidal rule. The forces acting on the particle-provided phase space trajectories are similar to Jeffery’s orbits. The paper also discusses the possible outcomes of the rheology due to the Poynting vector on the periodically forced neutrally buoyant sparsely spaced non-interacting spherical particles in a fluid at low Reynolds numbers. The computed rheological parameters in this study are first normal stress difference, second normal stress difference, intrinsic pressure and relative viscosity. The study shows that the first normal stress difference is nearly zero and the second normal stress difference is nonzero indicating the dominance of the Poynting vector field over the magnetic field on the bulk stress of the fluid. The intrinsic pressure and the relative viscosity changed due to the stress caused by the electromagnetic force and periodic force on the spherical particles.