Keeping on top of payroll deadlines is an important responsibility for every UK employer. From paying Income Tax and National Insurance to submitting reports to HMRC, missing a deadline can lead to penalties, interest charges and unnecessary administration.
One of the most important dates to remember is the PAYE payment deadline, which determines when employers must pay the tax and National Insurance collected through payroll to HMRC.
For the 2026/27 tax year, employers need to keep track of monthly or quarterly PAYE payments, Real Time Information (RTI) submissions and annual reporting requirements.
In this guide, we explain the key PAYE payment deadlines for 2026/27, alongside other important payroll dates UK employers need to know.
What Is the PAYE Payment Deadline for 2026/27?
For most UK employers, the PAYE payment deadline is the 22nd of the following tax month when paying electronically. If paying by cheque through the post, the payment must reach HMRC by the 19th.
The PAYE tax month runs from the 6th of one month to the 5th of the next.
For example, PAYE deductions relating to employee payments made between 6 September and 5 October 2026 must normally be paid to HMRC by 22 October 2026 if paying electronically.
These payments can include:
- Income Tax deducted from employee wages
- Employee and employer National Insurance contributions
- Student loan and postgraduate loan deductions
- Construction Industry Scheme (CIS) deductions
- Apprenticeship Levy payments, where applicable
It’s important to remember that the deadline refers to when HMRC must receive your payment, not simply when you initiate the transaction.
If a payment deadline falls on a weekend or bank holiday, you should check the requirements for your chosen payment method and allow sufficient time for the payment to reach HMRC.
Monthly PAYE Payment Deadlines for 2026/27
Most employers pay their PAYE bill monthly, following the end of each tax month.
The table below shows the standard electronic PAYE payment dates for the 2026/27 tax year.
| PAYE tax period | Standard electronic payment date |
| 6 April to 5 May 2026 | 22 May 2026 |
| 6 May to 5 June 2026 | 22 June 2026 |
| 6 June to 5 July 2026 | 22 July 2026 |
| 6 July to 5 August 2026 | 22 August 2026 |
| 6 August to 5 September 2026 | 22 September 2026 |
| 6 September to 5 October 2026 | 22 October 2026 |
| 6 October to 5 November 2026 | 22 November 2026 |
| 6 November to 5 December 2026 | 22 December 2026 |
| 6 December 2026 to 5 January 2027 | 22 January 2027 |
| 6 January to 5 February 2027 | 22 February 2027 |
| 6 February to 5 March 2027 | 22 March 2027 |
| 6 March to 5 April 2027 | 22 April 2027 |
These are the standard dates. Where a deadline falls on a weekend or bank holiday, some payment methods require HMRC to receive the funds by the previous working day. Always check your payment arrangements in advance.
Quarterly PAYE Payment Deadlines
Some smaller employers may qualify to pay PAYE quarterly rather than monthly.
This is generally available to employers whose average monthly PAYE payments are less than £1,500, subject to HMRC’s requirements.
For the 2026/27 tax year, the standard quarterly electronic PAYE payment dates are:
- 22 July 2026: For the quarter ending 5 July 2026
- 22 October 2026: For the quarter ending 5 October 2026
- 22 January 2027: For the quarter ending 5 January 2027
- 22 April 2027: For the quarter ending 5 April 2027
Employers paying by post must generally ensure their cheque reaches HMRC by the 19th instead.
Even when PAYE is paid quarterly, employers must still meet their regular payroll reporting obligations.
Other Important Payroll Deadlines for UK Employers in 2026/27
Alongside PAYE payments, employers must meet several other reporting and administration deadlines throughout the tax year.
Full Payment Submission (FPS) Deadlines
A Full Payment Submission (FPS) is a report sent to HMRC containing details of employee pay, Income Tax, National Insurance and other payroll deductions.
Employers must generally submit an FPS on or before each employee payday, whether employees are paid weekly, fortnightly or monthly.
There are limited exceptions where reporting after payday is permitted.
Submitting accurate FPS reports is an important part of maintaining payroll compliance and ensuring HMRC has the correct information about employee payments.
Employer Payment Summary (EPS) Deadlines
An Employer Payment Summary (EPS) is used when employers need to report certain adjustments or reductions to their PAYE liability.
For example, an EPS may be required when:
- Reclaiming eligible statutory payments
- Claiming Employment Allowance
- Reporting a tax month in which no employees were paid
- Reporting certain CIS deductions suffered by a limited company
An EPS should generally be submitted by the 19th of the following tax month for HMRC to apply the relevant reduction to the amount owed.
P60 Deadline: 31 May 2027
Employers must provide a P60 to every employee who is still employed by them on the final day of the tax year, 5 April 2027.
The deadline for issuing P60s for the 2026/27 tax year is 31 May 2027.
A P60 summarises an employee’s total taxable pay and tax deductions for the year.
Providing these documents on time helps employees maintain accurate tax records and meet their own financial reporting requirements.
P11D and P11D(b) Deadline: 6 July 2027
Employers who provide taxable expenses or benefits in kind may need to submit P11D forms to HMRC.
For the 2026/27 tax year, the deadline for submitting any required P11D and P11D(b) forms is 6 July 2027.
Payment of Class 1A National Insurance on taxable benefits is generally due by 22 July 2027 when paying electronically, or 19 July if paying by cheque.
The reporting requirements depend on the type of benefits provided and whether they are processed through payroll.
HMRC is also introducing mandatory payrolling of certain benefits in kind in phases from April 2027, making it important for employers to review their processes ahead of the next tax year.
Read more about how our payrolling benefits services can support your business.
What Happens if You Miss a PAYE Payment Deadline?
Missing a PAYE payment deadline can have financial consequences for your business.
HMRC may charge interest on late payments, and penalties can apply depending on the circumstances and frequency of missed deadlines.
Late or incorrect payroll submissions can also create additional administration, particularly where employers need to correct employee payment records or resolve discrepancies with HMRC.
To reduce the risk of missing a deadline, employers should:
- Maintain an up-to-date payroll calendar.
- Allow sufficient time for PAYE payments to reach HMRC.
- Submit FPS and EPS reports within the required timescales.
- Check payroll calculations and deductions before processing payments.
- Keep accurate employee and payroll records.
- Consider outsourcing payroll administration to an experienced provider.
Taking a consistent approach to payroll management can help avoid unnecessary errors and keep your business on track throughout the tax year.
How Elite Payroll Services Can Help You Meet Payroll Deadlines
Managing payroll deadlines alongside the day-to-day responsibilities of running a business can be time-consuming, particularly as your workforce grows.
At Elite Payroll Services, we have over 25 years of experience helping UK businesses manage their payroll accurately and efficiently.
Our team supports employers with:
- Weekly, fortnightly and monthly payroll processing
- PAYE and National Insurance calculations
- FPS and EPS submissions to HMRC
- Payroll compliance and reporting
- Employee payslips and year-end documentation
- Workplace pension auto enrolment
Whether you need help meeting your PAYE payment deadlines or want to reduce the administrative burden of managing payroll in-house, our experienced team is here to help.
Find out more about our outsourced payroll services and how we can support your business.
Need Help Managing Your Payroll Deadlines?
Keeping up with PAYE payment deadlines and HMRC reporting requirements can be challenging, especially when you’re managing payroll alongside other business responsibilities.
At Elite Payroll Services, we provide reliable payroll support to help businesses reduce administration, maintain accurate records and stay on top of their reporting requirements.
Contact our team today to arrange a free payroll consultation and find out how we can help your business.
PAYE Payment Deadline FAQs
When is the PAYE payment deadline each month?
The PAYE payment deadline is generally the 22nd of the following tax month when paying HMRC electronically, or the 19th when paying by cheque through the post.
Employers should check whether weekends or bank holidays affect when their payment needs to arrive.
What is a payroll deadline?
Payroll deadlines, or payroll cut-off, is the date by which a business must have collected all employee data to be submitted and approved for payroll processes. To ensure payroll processes are completed on time and accurately, data that must be submitted in time includes:
- Timesheets
- New auto-enrolment entitled employees
- Expenses
- Annual, sickness or other forms of statutory leave
- Overtime data
What is the difference between a PAYE payment deadline and a payroll deadline?
A PAYE payment deadline is the date by which an employer must pay the relevant Income Tax, National Insurance and other liabilities to HMRC.
A payroll deadline may also refer to an internal cut-off date for receiving timesheets, overtime details, employee changes and other information needed to process payroll.
Both are important for ensuring employees are paid correctly and the business meets its reporting responsibilities.
What happens if I miss a payroll deadline?
Missing deadlines can lead to penalties from HMRC. You may also face interest charges and have to correct your submissions. Get in touch with our experts to discuss any possible missed deadlines.
When is PAYE due each month?
PAYE deadlines must be paid to HMRC by the 22nd of the following tax month if paid electronically, or by the 19th if paying by cheque.
What is the deadline for submitting a P60?
PAYE deadlines must be paid to HMRC by the 22nd of the following tax month if paid electronically, or by the 19th if paying by cheque.
Do small businesses have different payroll deadlines?
Small businesses using quarterly PAYE must still meet HMRC deadlines as the submission rules remain the same. We understand that payroll can be stressful and time-consuming for small businesses. Elite Payroll Services is here to help. Get in touch to have a friendly conversation with a member of our team today.
Are employee benefits mandatorily payrolled?
HMRC have announced a delay to the mandatory payrolling of taxable employee benefits. To read more, check out HMRC delays mandatory payrolling of benefits to April 2027. If you have any further questions, our team is on hand to help!