PAYE deadlines
Monthly payment deadlines, RTI reporting, and the year-end PAYE process.
Articles
When PAYE must reach HMRC
The 22nd of the following tax month if you pay electronically, or the 19th if you pay by post. Tax months run from the 6th to the 5th — so deductions from a March payroll (tax month ending 5 April) must reach HMRC by 22 April.
Employers whose average monthly PAYE bill is under £1,500 can arrange to pay quarterly instead — same dates, every third tax month.
RTI: report on or before payday
Every pay run must be reported to HMRC in a Full Payment Submission on or before the day employees are paid — not the end of the month, the day of payment. Where you need to reclaim statutory payments or report no payments made, an Employer Payment Summary goes in by the 19th of the following tax month.
This is why payroll is a schedule, not a task. The reporting deadline recurs every single payday.
The year-end sequence
Final FPS of the year: on or before the last payday before 6 April. P60s to every employee still employed at 5 April: by 31 May. P11D and P11D(b) for benefits in kind: by 6 July. Class 1A National Insurance on those benefits: by 22 July electronically.
Miss the middle steps and the consequences land on your employees as well as the company — a late P60 is their problem at mortgage-application time.
Penalties and how to stay clear of them
Late FPS filings attract monthly penalties scaled to employer size, and late PAYE payments attract interest and percentage penalties that rise with frequency. The pattern HMRC punishes hardest is repeated small lateness — which is also the easiest pattern to fix.
RR payroll clients run on a fixed calendar inside Deadline Lock: submissions on payday, payments before the 22nd, year-end sequence booked in advance.
Frequently asked questions
What is a tax month?
The 6th of one month to the 5th of the next — the same rhythm as the tax year. PAYE deducted in the tax month ending 5 May is due by 22 May electronically. The odd-looking dates make sense once you anchor them to the 6th.
What if payday falls on a weekend or bank holiday?
If you pay employees early because of it, report the normal payday as the payment date in your FPS — the regular date, not the actual transfer date. This keeps Universal Credit assessments and tax calculations aligned for your employees.
Can I pay PAYE quarterly?
Yes, if your average monthly liability across PAYE, NIC, and student loan deductions is under £1,500. Payments then fall due by the 22nd after each quarter ending 5 July, 5 October, 5 January, and 5 April.
Do I still file P11Ds if benefits go through payroll?
Payrolled benefits do not need a P11D, but the P11D(b) — the employer's Class 1A National Insurance declaration — is still due by 6 July, and the Class 1A payment by 22 July. Payrolling moves the reporting, not the liability.