PAYE payment deadlines: Monthly and quarterly guide
Your PAYE payment deadline is the date HMRC needs your payroll tax and National Insurance to arrive each period.
Written by Naomi Lai— Small business & finance writer. Read Naomi's full bio
Published Thursday 24 September 2026
Table of contents
Key takeaways
- Monthly PAYE and National Insurance is due by 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 the month ending 5 August is paid by 19 or 22 August.
- Employers who usually pay under £1,500 a month can arrange to pay HMRC quarterly instead.
- Late payments trigger penalties from 1% to 4% plus daily interest, so paying on time protects your cash flow.
What is the PAYE payment deadline?
The PAYE payment deadline is the date the tax and National Insurance contributions (NIC) you've deducted from staff pay must reach HMRC. PAYE stands for Pay As You Earn, the system you use to collect income tax and National Insurance from your employees' wages and pass it on.
How you pay sets which deadline applies. Pay electronically, and the money is due by the 22nd of the following tax month. Pay by post, and it's the 19th. Most employers pay monthly, though some can arrange to pay quarterly instead. Using online payroll software makes it easier to see what's owed and when.
Here’s more information about PAYE and how it works for UK employers.
Monthly PAYE payment dates
PAYE payment dates follow HMRC's tax months, which run from the 6th of one month to the 5th of the next. You pay what you owe for each tax month by the 22nd if you pay electronically, or by the 19th if you send a cheque by post.
Take the tax month ending 5 August as a worked example. It covers 6 July to 5 August, so you pay by 19 August if you post a cheque or 22 August if you pay online. When a deadline falls on a weekend or bank holiday, your payment needs to clear by the last working day before it, unless you use Faster Payments. You can see the full list of options on the GOV.UK guide to paying employers' PAYE.
Can you pay PAYE quarterly?
You can pay PAYE quarterly if you usually pay HMRC less than £1,500 a month. You need to arrange this with HMRC first. It isn't automatic, and you still send your Full Payment Submission every month.
Quarterly PAYE follows the same tax-month pattern, grouped into four periods. The quarters end on 5 July, 5 October, 5 January, and 5 April, with payment due by 22 July, 22 October, 22 January, and 22 April if you pay electronically, or the 19th of those months by post. The GOV.UK guide to paying HMRC when you run payroll explains how to set this up.
PAYE and NIC payment deadline: What you actually pay
The PAYE and NIC payment deadline covers more than income tax. Your payment is based on the figures reported in your Full Payment Submission (FPS) for the tax month.
Before you pay, it helps to know exactly what's included. Your payment brings together several deductions and contributions from payroll:
- the income tax you've deducted from employees' pay
- employee and employer National Insurance contributions
- any student loan or other deductions reported on your FPS
- less any reductions you've claimed on an Employer Payment Summary (EPS)
To count for a tax month, an EPS reduction needs to reach HMRC before the 19th. If you've paid no staff and owe nothing for a period, send a nil EPS by the 19th so HMRC knows not to expect a payment.
Keeping this accurate helps you protect your cash flow and avoid a surprise bill. A rundown of pay period end tasks shows how your FPS and EPS submissions fit together.
Your HMRC PAYE reference number
Your HMRC PAYE reference for payments is your 13-character Accounts Office reference. It tells HMRC the money is yours and which account to credit, so getting it right keeps your payment from going astray.
For a normal on-time monthly payment, the 13-character reference is all you need. For an early or late payment, you add four digits to the end – the last two digits of the tax year, then the tax month (01 to 12) or the quarter-end month code (03, 06, 09, or 12).
What happens if you miss the PAYE payment deadline?
Miss the deadline and HMRC can charge a late payment penalty on the amount that's late, plus daily interest until you pay. Your first late payment in a tax year doesn't count towards a penalty, but the ones after it do.
The penalty grows with the number of late payments you make in the tax year:
- 1 to 3 late payments: 1% of the amount late
- 4 to 6 late payments: 2%
- 7 to 9 late payments: 3%
- 10 or more late payments: 4%
On top of that, HMRC adds a further 5% if the amount is still unpaid after six months, and another 5% after 12 months. If you know you can't pay on time, contact HMRC to arrange a Time to Pay plan rather than letting the debt sit. The GOV.UK guidance on what happens if you don't pay PAYE on time covers penalties and interest in detail.
How to pay PAYE on time
Paying PAYE on time comes down to a simple routine each tax month. These steps keep your payment accurate and clear with HMRC before the deadline.
- Run your payroll and send your FPS on or before your employees' payday.
- Send an EPS by the 19th if you're claiming a reduction or reporting nothing to pay.
- Check the amount HMRC expects, based on your FPS totals minus any EPS reductions.
- Choose a payment method that clears in time, such as Faster Payments, Direct Debit, or online or telephone banking.
- Quote your Accounts Office reference, adding the four-digit suffix for an early or late payment.
- Pay a few days early so the money clears well before the 22nd.
Simplify PAYE and payroll with Xero
Staying on top of PAYE dates is far easier when your payroll and payments live in one place. Xero works out what you owe HMRC from each pay run, tracks your deadlines, and keeps your records tidy for when you pay.
FAQs on PAYE payment deadlines
These quick answers cover the questions employers ask most about PAYE payment deadlines.
What if the PAYE deadline falls on a weekend?
Your payment needs to clear by the last working day before the weekend or bank holiday, unless you use Faster Payments, which can reach HMRC the same day or the next day.
Can you pay PAYE annually?
PAYE is paid monthly by default, or quarterly if you usually owe HMRC less than £1,500 a month and have arranged it. There's no standard annual option, so if you only pay staff once a year, ask HMRC which payment schedule applies to you.
What is the penalty for paying PAYE one day late?
Your first late payment in a tax year doesn't count towards a penalty, so a single late payment after that starts at 1% of the amount late. HMRC also charges daily interest until you pay.
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