✨ Health insurance, now in PayFit - learn more
💷 All the rates & thresholds you need to know for 25/26...right here
✨ The Payroll Journey: Start, Scale & Succeed Globally - learn more
✨ Health insurance, now in PayFit - learn more
💷 All the rates & thresholds you need to know for 25/26...right here
✨ The Payroll Journey: Start, Scale & Succeed Globally - learn more
Here is a quick summary of the critical points to keep in mind for your payroll planning:
Between preparing for the end of the UK tax year and generally planning out your time, it’s critical to not miss those key payroll dates.
Forgetting submission deadlines not only causes delays when running payroll, but can also lead to fines or penalties from HMRC. This resource outlines all the essential annual payroll deadlines UK businesses have to observe, to ensure their staff are paid correctly and on time.
Before we go into the details of each deadline, here is a summary table.
Recurring payroll :
| Date | Recurring event | Notes |
|---|---|---|
| 1st of every month | Auto-enrolment duties | Start for new employers / re-enrolment |
| 5th of every month | PAYE month end | |
| 19th of every month | EPS submission deadline | For previous tax month |
| 19th of every month | PAYE/NIC payment (Cheque) | |
| 22nd of every month | PAYE/NIC payment (Electronic) |
Annual payroll :
| Date | Annual event | Notes |
|---|---|---|
| 31st January | Self-Assessment deadline | For online returns |
| 31st March | Gender Pay Gap reporting | Public sector deadline |
| 5th April | Gender Pay Gap reporting | Private sector deadline |
| 6th April | New tax year starts | Statutory rate changes effective |
| 19th April | Final EPS submission | For previous tax year |
| 31st May | P60 deadline | Deadline to issue to employees |
| 6th July | P11D / P11D(b) deadline | Filing expenses and benefits |
| 2nd - 6th Sept | National Payroll Week | |
| 19th October | PSA payment (cheque) | PAYE & Class 1B NICs |
| 22nd October | PSA payment (electronic) | PAYE & Class 1B NICs |
A handy resource for businesses
As a reminder, here are some key payroll dates you’ll have to observe every month in order to have a smooth and compliant pay run:
This marks the start of automatic pension scheme enrolment duties for new employers, or the cyclical re-enrolment date for existing companies based on their original staging date.
The month-end date for PAYE.
The last day for submitting a Real-Time Information (RTI) Employment Payment Summary (EPS) for the previous tax month’s period.
The deadline date for payment of PAYE and NICs to HMRC’s Accounts Office by an electronic method is the 22nd of each month. The deadline for submitting by cheque is the 19th of every month.
If you’re a public authority employer, you have until the 31st of March to submit your gender pay gap data for the previous tax year, and until the 5th of April if you’re a private employer. You must gather your pay gap data by making a list of employees and their gender.
For your gender pay gap calculations, you’ll need to gather relevant information on all your employees. PayFit provides all of this data for you automatically.
Nope, it’s not a bank holiday — it’s a major date for your payroll calendar (yay!). On the 6th of April, the new tax year begins, which means any regulatory and rate changes will come into effect. This is often when statutory rates for things like sick pay, maternity, paternity and shared parental leave are updated. So make sure you’re clear on what these mean for your organisation.
By the 19th of April, you must submit your final Employer Payment Summary (EPS) for the previous tax year. You must submit this to HMRC so they know there are no further submissions for the year in question. You must also formally declare that reporting for the tax year is complete. This can be done either in your final Full Payment Submission FPS or EPS submission.
The 31st of May is the P60 deadline, or the day by which employees must receive their P60 if they were employed on the 5th of April of the current year.
By the 6th of July, you must file your P11D and P11D(b) expense and benefits with HMRC. It’s also the last date to give P11D forms to relevant employees, and the last date for the Employee Share Scheme Annual Return Form 42 to reach HMRC.
There’s more to payroll than sending out payslips, and that’s what this week signifies. Although actually paying employees is imperative to how your organisation operates, payroll data can help drive key business decisions too.
Payroll data unlocks useful information when it comes to identifying gender pay gaps, salary benchmarking to attract and retain great employees, and understanding and reallocating resources.
Dedicate this week to educating the wider business on the important part payroll plays.
If you submitted a PAYE Settlement Agreement (PSA) in July, this payment is for PAYE and NIC related to this. If paying by a non-electronic method, such as by cheque, your PAYE and Class 1B NIC will be due on the 19th of October, but if you’re paying electronically, this is due on the 22nd of October.
There’s a lot to remember when running payroll, and if you have a small payroll team, it can get overwhelming fast. Using automated payroll software can help streamline the process and ensure you never miss a deadline.
To help you stay ahead, here is a suggested timeline for preparing your key payroll tasks:
| Deadline | Recommended preparation start | What to prepare | Tools needed |
|---|---|---|---|
| Monthly payroll (payment) | 1 week before payment date | Gather timesheets, calculate gross pay, update tax codes | Payroll software, time tracking tools |
| Year end (final EPS) | Early March | Verify employee data, process final pay run, check for statutory updates | Payroll software, HMRC Basic PAYE tools |
| P60 distribution | Late April / Early May | Confirm final tax year figures, generate forms | Payroll software / employee portal |
| P11D submission | Early June | Collate expense claims, company car details, private medical insurance info | P11D software / HMRC online services |
Late or missed payments and submissions can result in interest charges and penalty fees. Avoid ever getting a late submission fee again with automated payroll software that is HMRC-recognised, and handles all RTI submissions (FPS & EPS) on your behalf.
Keen to stay on top of dates, no matter how busy you get? Our free interactive calendar puts all essential payroll dates at your fingertips.
Access instantly online – no downloads, no sign-ups. View key deadlines, bank holidays, and payroll milestones for the entire year in one convenient, always-up-to-date platform. Bookmark it for quick reference, or share the link directly with your team to keep everyone aligned on critical dates.
Perfect for HR teams, payroll managers, and business owners who need reliable, easy-to-access date planning all year round.
Yes, the 31st of January is the deadline for online self-assessment tax returns. While this is often a personal tax matter, it frequently impacts company directors and those with untaxed income. It is vital to ensure all necessary documentation is ready well before this date.
When statutory rates change (such as the National Minimum Wage), you generally do not need to issue a new contract to every employee, provided their existing terms allow for these statutory increases. However, you must notify them of the change in their pay.
To ensure statutory pay is processed on time, strict deadlines apply. For Shared Parental Leave, for example, employees must usually provide 8 weeks’ notice. While eligible parents can choose to take this leave as a continuous period or in discontinuous blocks, adhering to these notification dates is crucial for your staff to get paid correctly.
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