PAYE payment dates and due dates

PAYE due dates: the short answer

You pay PAYE to HMRC by the 22nd of the next tax month if you pay electronically, or the 19th if you pay by cheque through the post. The tax month runs from the 6th to the 5th, so tax month 1 (6 April to 5 May) is due by 22 May.

The PAYE tax month

The PAYE tax month runs from the 6th of one month to the 5th of the next. So "Month 1" is 6 April to 5 May, "Month 2" is 6 May to 5 June, and so on. The PAYE year runs from 6 April to 5 April.

PAYE for each tax month covers the income tax and National Insurance you've deducted from employees, plus employer National Insurance, on payments made during that month.

Monthly payment deadlines

• Electronic payment (Faster Payments, Bacs, Direct Debit): due by the 22nd of the month following the tax month
• Postal cheque: must reach HMRC by the 19th of the month

Example: PAYE for tax month 1 (6 April to 5 May) is due by 22 May (electronic) or 19 May (postal).

PAYE due dates for the 2026/27 tax year

Source: GOV.UK, pay employers' PAYE and running payroll. In 2026/27 the 22nd falls on a Saturday in August and a Sunday in November, so check your payment method will clear in time.

The monthly PAYE cycle

• FPS (Full Payment Submission): send on or before each payday, even if you pay HMRC quarterly
• EPS (Employer Payment Summary), when needed: send by the 19th of the next tax month, for example to claim statutory pay back or the Employment Allowance
• PAYE payment: by the 22nd of the next tax month (electronic) or the 19th (cheque)

From the 10th of the next tax month you can see how much you owe in your HMRC online account. The payment you make is what your FPS reported for the previous tax month, minus any reductions claimed on an EPS sent before the 19th.

Quarterly payment option

If your average monthly PAYE liability is under £1,500, you may be able to pay quarterly instead of monthly. The quarters end on 5 July, 5 October, 5 January, and 5 April. Payment is due by the 22nd after the end of the quarter, for example 22 July for the 6 April to 5 July quarter.

• Quarter ending 5 July 2026: pay by 22 July 2026
• Quarter ending 5 October 2026: pay by 22 October 2026
• Quarter ending 5 January 2027: pay by 22 January 2027
• Quarter ending 5 April 2027: pay by 22 April 2027

Contact HMRC's employer payment helpline to find out whether you can pay quarterly. You still send an FPS each pay run, even if you pay quarterly.

Year-end PAYE deadlines

• Final FPS of the tax year: on or before your employees' last payday of the year
• P60s to employees: by 31 May after the tax year ends
• P11D for taxable benefits and expenses: by 6 July
• P11D(b) for Class 1A National Insurance: by 6 July, with the Class 1A payment by 22 July (19 July if paying by cheque)

GOV.UK says you get a penalty of £100 per 50 employees for each month or part month your P11D(b) is late.

Payment timing and bank holidays

Allow for the payment method you choose to clear. GOV.UK says Faster Payments usually reach HMRC the same or next day, including weekends and bank holidays, CHAPS usually the same working day, and Bacs usually 3 working days. If you pay by Direct Debit, set it up at least 4 working days before the due date.

What happens if you pay late

• The first late payment in a tax year does not count as a default, so there is no penalty for it
• After that, the penalty is 1% of the late amount for defaults 1 to 3 in the year, 2% for 4 to 6, 3% for 7 to 9 and 4% for 10 or more
• If a monthly or quarterly payment is still not paid in full after 6 months, another 5% penalty applies, and a further 5% after 12 months
• Plus daily interest from the day after the deadline

Send the FPS on time even if you cannot pay: late filing penalties are separate from late payment penalties. If you cannot pay PAYE on time, contact HMRC before the deadline to ask about a payment plan. See Time to Pay basics.

Reference number

Use your 13-character Accounts Office reference as the payment reference. The format is three numbers, "P" or "PB", and ten more characters. Wrong reference = HMRC can't match the payment, which can trigger penalty letters even if you paid on time.