PAYE payment dates
When monthly and quarterly PAYE payments are due to HMRC, including the difference between electronic and non-electronic deadlines.
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The employer's payment rhythm
PAYE and NI deducted from a pay run must reach HMRC by the 22nd of the following tax month electronically, or the 19th by post. Tax months end on the 5th — so January's payroll (tax month to 5 February) is paid over by 22 February. One month's deductions, one payment, every month.
Smaller employers — average monthly liability under £1,500 — can pay quarterly on the same 22nd deadline after quarters ending 5 July, 5 October, 5 January, and 5 April. Same money, four payments instead of twelve.
Getting the payment allocated correctly
Payments reference your Accounts Office reference — thirteen characters — and, when paying early or late, an extra four digits identifying the tax year and month. The wrong reference is the classic cause of 'missing' PAYE: the money arrived, the allocation did not, and the account shows arrears that trigger letters.
Direct debit solves most of this: HMRC collects what the RTI submissions report, on time, with allocation automatic.
What the deductions actually include
The monthly remittance is more than income tax: employee NI, employer NI, student loan deductions, and Apprenticeship Levy where it applies — netted against recoverable statutory payments reported on an EPS. The figure to pay is the figure your RTI submissions produce, visible in your online PAYE account.
Paying what the software says, rather than what the bank can spare, is the discipline — PAYE is employees' money in transit, and HMRC treats shortfalls accordingly.
Late payment: interest, then percentages
Late PAYE accrues daily interest, and repeated lateness in a tax year attracts percentage penalties that rise with each further default. HMRC sees the pattern in real time through RTI — it knows what was due and when, so silence never hides a gap.
RR payroll clients run on a fixed calendar: submissions on payday, a single payment date before the 22nd, and the statutory payment offsets claimed as they arise.
Frequently asked questions
When exactly is my PAYE payment due each month?
By the 22nd of the following tax month for electronic payment — covering the tax month that ended on the 5th. If the 22nd falls on a weekend or bank holiday, cleared funds must arrive by the last working day before it.
Can I pay PAYE quarterly instead of monthly?
Yes, if your average monthly liability is under £1,500 — tell HMRC you are paying quarterly and keep to the quarterly 22nd deadlines. It helps cash flow administration, but the deductions still need ring-fencing as they are made.
What reference do I use to pay PAYE?
Your 13-character Accounts Office reference, plus a four-digit year-and-month suffix when the payment is not for the current period. Direct debit removes the reference problem entirely — HMRC collects against your RTI filings.
What if I can't pay this month's PAYE?
Contact HMRC before the 22nd and propose Time to Pay. PAYE is treated more urgently than most taxes because it is employees' deductions — early contact and a realistic schedule keep it civil; repeated silent shortfalls escalate fast.