Most employers pay PAYE and National Insurance to HMRC monthly, with the payment due by the 22nd of the following tax month (19th for post). Employers with average monthly liabilities below £1,500 can pay quarterly instead. The method you choose determines how many working days you need to allow before the deadline.
Monthly PAYE payments are due by the 22nd of the following tax month, or by the 19th if you are paying by cheque through the post.
Quarterly PAYE payments are available if your average monthly liability is below £1,500, with the 22nd rule applying after each quarter end.
The four PAYE quarters end 5 July, 5 October, 5 January and 5 April, with payment deadlines of 22 July, 22 October, 22 January and 22 April.
Online or telephone banking, CHAPS and debit or credit card payments reach HMRC the same or next day; Bacs and Direct Debit take up to three working days.
HMRC charges interest on any late payment from the due date and applies a penalty system based on the number of defaults you accumulate in a tax year.
If you’re paying salaries to employees or directors, you need to register for PAYE and pay your PAYE bill to HMRC.
Monthly payments: Your PAYE bill is due on the 22nd of the next tax month.
Quarterly payments: Your PAYE bill is due on the 22nd after the end of the quarter.
There are various ways to make your payment.
Same or next day payments: online or telephone banking, CHAPS
Payments processed in 3 working days: debit or corporate credit card payments (online), Bacs, cash or cheque payments at your bank or building society, Direct Debit, by cheque through the post
Payments processed in 5 working days: Direct Debit (if it’s the first time you’re setting up a Direct Debit payment)
Frequently asked questions
When is the monthly PAYE payment deadline?
The monthly PAYE and National Insurance payment must reach HMRC by the 22nd of the tax month following the one in which the pay was made. Tax months run from the 6th to the 5th, so pay made between 6 April and 5 May falls in month 1 and is due to HMRC by 22 May. If you pay by cheque through the post, the earlier date of the 19th applies instead.
Who can pay PAYE quarterly instead of monthly?
Employers whose average monthly PAYE and National Insurance liability is below £1,500 can apply to pay quarterly rather than monthly. The four quarters end on 5 July, 5 October, 5 January and 5 April, with payments due by 22 July, 22 October, 22 January and 22 April respectively. HMRC must agree to this arrangement; do not switch to quarterly payments without confirmation.
What are the PAYE quarterly payment due dates for 2025/26?
The four quarterly deadlines for 2025/26 are: Q1 covering 6 April to 5 July, due 22 July; Q2 covering 6 July to 5 October, due 22 October; Q3 covering 6 October to 5 January, due 22 January; Q4 covering 6 January to 5 April, due 22 April. These dates apply when HMRC has confirmed you are on the quarterly payment scheme.
How long does a PAYE payment take to reach HMRC?
The method you use affects how many working days to allow before the deadline. Online or telephone banking, CHAPS and debit or credit card payments reach HMRC the same or next working day. Bacs, cash or cheque at a bank, and an existing Direct Debit take around three working days. A first-time Direct Debit setup takes approximately five working days, so allow extra time the first time you use this method.
What happens if a PAYE payment is late?
HMRC charges interest on any PAYE amount not received by the due date, starting from the day after it was owed. In addition, HMRC operates a penalty system based on the number of payment defaults you accumulate within a tax year. The first default is disregarded, but subsequent defaults attract percentage-based penalties that increase the more defaults you accumulate. Persistent late payment can also attract additional surcharges.
What is an FPS and when must it be submitted?
A Full Payment Submission (FPS) is the RTI report you send to HMRC each time you pay employees, detailing wages, tax and National Insurance deducted. It must be submitted on or before each payday. Submitting late can result in late filing penalties, and any mismatch between the FPS data and your actual PAYE payment may trigger HMRC queries. The FPS is separate from the PAYE payment itself.
What are the employer NIC rates for 2025/26?
For 2025/26 employer National Insurance Contributions are charged at 15% on employee earnings above the secondary threshold of £5,000 per year. This compares with 13.8% and a higher secondary threshold in 2024/25. The Employment Allowance for 2025/26 is £10,500, which eligible employers can offset against their employer NIC liability to reduce the amount they pay to HMRC each period.
What should I do if I cannot pay my PAYE bill on time?
Contact HMRC before the deadline if you are unable to pay in full. HMRC may agree a Time to Pay arrangement, spreading the outstanding amount over an agreed period. Interest will still accrue on the unpaid balance, but an agreed arrangement can help you avoid the penalty points that build up from repeated defaults. Do not ignore the deadline: acting early gives HMRC more flexibility and avoids enforcement action.
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