Running payroll is not just about paying employees. It is also about meeting strict HMRC payroll deadlines to stay compliant and avoid costly penalties. As we enter the 2025/26 tax year, employers across the UK must ensure their payroll processes are accurate and timely.
This guide outlines all the key payroll deadlines UK businesses must know, including PAYE dates, FPS and EPS submissions, and year-end requirements like P60s and P11Ds.
Elite Payroll Services are experts in supporting businesses of all sizes to feel in control of their payroll finances. We offer free consultations and reviews to all clients looking to streamline their payroll practices. Book yours today!
Key payroll deadlines for employers in 2025/26
1. Weekly, fortnightly or monthly payroll runs
Your payroll cycle determines how often you must report to HMRC. Regardless of how often you pay staff, you must submit payroll reports on or before each payday to remain compliant.
FPS – full payment submission: An FPS must be sent to HMRC on or before the day you pay your employees. This report includes employee pay, income tax, National Insurance and other deductions.
EPS – employer payment summary: If you need to report statutory payments (like maternity or sick pay) or no payments at all in a tax month, an EPS is required. The deadline for this is the 19th of the following tax month.
2. PAYE payment deadlines
- Monthly PAYE: Pay by the 22nd of the following month if using electronic payment, or by the 19th if paying by post.
- Quarterly PAYE (for small employers): Deadlines are the same, based on the end of each quarter.
3. P60 deadlines
Employers must provide a P60 to each employee still employed at the end of the tax year by 31 May 2026.
4. P11D and P11D(b) deadlines
For any taxable benefits in kind, submit these forms by 6 July 2026. Payment of class 1A National Insurance is due by 22 July 2026 (or 19 July if paying by cheque).
Getting ahead of payroll deadlines? Get a free payroll review
Understanding and meeting payroll deadlines is essential for UK employers in 2025/26. With so many moving parts, it is easy to miss something. That is why many businesses choose to work with a payroll provider they can trust.
At Elite Payroll Services, we handle everything from weekly submissions to year-end forms. Get in touch today to find out how we can support your business and keep your payroll running smoothly.
Never miss a payroll deadline with Elite Payroll Services
Payroll Deadline FAQ
Why do payroll deadlines matter?
Why is it important to know what the deadline for payroll year-end is? Missing payroll deadlines in the UK can lead to late filing penalties, interest charges, and unwanted attention from HMRC. It can also cause delays in tax code updates or benefits for your employees.
When you outsource payroll to a professional provider like Elite Payroll Services, you get peace of mind that everything is filed correctly and on time.
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
How can Elite Payroll Services help meet payroll deadlines?
Eliminate the stress of payroll deadlines with Elite Payroll Services. We support businesses of all sizes with:
- Accurate and timely payroll processing
- Full compliance with HMRC rules
- Regular PAYE, FPS and EPS submissions
- Year-end reporting, including P60S and P11Ds
- Expert support to keep your business on track
Outsourcing payroll is a smart choice if you want to save time, reduce errors and stay compliant without the stress.
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!