2026/27 tax year, 6 April 2026 to 5 April 2027
Payroll dates 2027: when is your next PAYE deadline?
Pay your people on 25 November 2026 and the Full Payment Submission is due on or before that day. Any Employer Payment Summary is due by 19 December 2026, and HMRC's money by 22 December 2026.
22nd
of the next tax month: deadline to pay HMRC if you pay electronically and monthly
19th
of the following tax month: EPS deadline, and the date a posted cheque must reach HMRC
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How this is worked out
- Tax months run from the 6th of one month to the 5th of the next. A payday on the 1st to the 5th sits in the previous tax month, so every deadline below moves a month earlier (gov.uk: running payroll).
- The FPS must be sent on or before your employees' payday. Enter your usual payday even if you paid earlier or later, for example because payday fell on a bank holiday (gov.uk: FPS).
- PAYE is due by the 22nd of the next tax month if you pay monthly. If you pay by cheque through the post, it is the 19th (gov.uk: pay your PAYE bill). This calculator assumes a monthly scheme.
- An EPS is due by the 19th of the following tax month for HMRC to apply a reduction, such as statutory parental pay, the Employment Allowance or CIS deductions. It is also how you tell HMRC you paid nobody in a tax month (gov.uk: EPS).
- If you usually pay less than £1,500 a month, you may be able to pay quarterly instead. Payment is due the 22nd after the quarter ends, for example 22 July for the 6 April to 5 July quarter. You arrange it through HMRC's payment helpline (gov.uk).
- Dates are the statutory deadlines. Allow clearing time for your payment method: gov.uk warns that interest is charged daily and a penalty may follow if payment is late or short.
Payroll Dates is an information site. It is not affiliated with HMRC or any government body, and nothing here is tax, accounting or legal advice. Deadlines and thresholds are stated as at the updated date above and are corrected in place; confirm the current position on gov.uk or with your accountant or payroll provider before you file or pay.
UK PAYE deadline calendar, 2026/27 tax year
Last updated
Every recurring PAYE deadline an employer faces in the 2026/27 tax year, in one table, each line taken from the gov.uk page that states it. The tax year runs 6 April 2026 to 5 April 2027, and the annual dates below fall after it ends.
Compiled from gov.uk employer guidance read on 15 August 2026: Running payroll (FPS, EPS, paying HMRC), Pay your PAYE bill, PAYE and payroll: annual reporting and tasks, Expenses and benefits: reporting and paying, Register as an employer, and What happens if you do not report payroll information on time. Deadlines that fall a fixed number of days after a variable event, such as the FPS, are stated as the rule rather than a date. UK payroll thresholds and deadlines change on the April cycle: this page carries a visible updated date and is corrected in place.
| Task | Deadline | Who it applies to |
|---|---|---|
| Register as an employer with HMRC | Before the first payday; you cannot register more than 2 months ahead | Anyone employing staff, including a sole director paying themselves |
| Full Payment Submission (FPS) | On or before your employees' payday, every time you pay them | Every employer, every payday |
| Employer Payment Summary (EPS) | By the 19th of the following tax month | Reclaims, Employment Allowance, CIS deductions, apprenticeship levy, or a month with no payments |
| Pay HMRC, monthly scheme, electronically | By the 22nd of the next tax month | Most employers |
| Pay HMRC, cheque through the post | Must reach HMRC by the 19th of the month | Employers still paying by cheque |
| Pay HMRC, quarterly scheme | By the 22nd after the end of the quarter, for example 22 July for the 6 April to 5 July quarter | Employers usually paying under £1,500 a month who have arranged quarterly payment |
| Final FPS of the tax year | On or before the last payday of the tax year, which ends 5 April | Every employer |
| Correcting the final FPS by additional submission | By 19 April, with corrected year-to-date figures and 0 in 'Pay in this period'; after 19 April, send an FPS with the correct year-to-date amounts | Employers who find an error in the last report of the year |
| Give employees a P60 | By 31 May | Everyone on your payroll on the last day of the tax year, 5 April |
| Report expenses and benefits (P11D and P11D(b)), and give employees their copy | By 6 July | Employers providing taxable benefits that were not payrolled |
| Pay Class 1A National Insurance on benefits | By 22 July, or 19 July if paying by cheque | Employers with a P11D(b) liability |
| Pay tax and Class 1B National Insurance under a PAYE Settlement Agreement | By 22 October, or 19 October if paying by cheque | Employers with a PSA |
| Give an employee a P45 | When they leave; put the leaving date on the payroll record when you last pay them | Every leaver |
- The FPS deadline is the payday itself: gov.uk requires employers to send the Full Payment Submission on or before their employees' payday, even if they pay HMRC quarterly rather than monthly.
- PAYE for a monthly scheme is due by the 22nd of the next tax month, or the 19th if a cheque has to reach HMRC by post, and tax months run from the 6th of one month to the 5th of the next.
- The 2026/27 annual dates are fixed: P60s to employees by 31 May, expenses and benefits reported by 6 July, Class 1A National Insurance paid by 22 July, and PAYE Settlement Agreement tax and Class 1B National Insurance by 22 October.
Cite this page
“UK PAYE deadline calendar, 2026/27 tax year”, Payroll Dates, https://payrolldates.co.uk/ (updated 2026-08-15). Compiled from gov.uk employer guidance read on 15 August 2026: Running payroll (FPS, EPS, paying HMRC), Pay your PAYE bill, PAYE and payroll: annual reporting and tasks, Expenses and benefits: reporting and paying, Register as an employer, and What happens if you do not report payroll information on time. Deadlines that fall a fixed number of days after a variable event, such as the FPS, are stated as the rule rather than a date. UK payroll thresholds and deadlines change on the April cycle: this page carries a visible updated date and is corrected in place.
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Worth knowing
Every figure sourced and dated.
- When is payday this month? Every UK pay date to December 2027
Last working day paydays: Mon 30 Nov and Thu 31 Dec 2026, Fri 29 Jan 2027. On the 25th rule: Wed 25 Nov and Thu 24 Dec. Every month to Dec 2027.
- PAYE due dates: when to pay HMRC, the 22nd and the 19th
PAYE is due by the 22nd of the next tax month, or the 19th by post. Why the tax month running 6th to 5th moves the date, with worked 2026/27 examples.
- Monthly payroll submission deadline: FPS, EPS and penalties
The FPS goes on or before payday, the EPS by the 19th of the following tax month. When a late FPS is allowed, and what HMRC charges when it is not.
- Payroll year end deadlines: final FPS, P60, P11D and week 53
The 2026/27 payroll year ends 5 April 2027. Final FPS on or before the last payday, P60 by 31 May, P11D by 6 July, Class 1A by 22 July, plus how week 53 works.
Common questions
When is the FPS deadline?
On or before your employees' payday, every time you pay them, even if you pay HMRC quarterly. On a monthly payroll, the monthly payroll submission deadline HMRC sets is therefore payday itself. Enter your usual payday in the FPS even if you paid earlier or later, for example because the regular date fell on a bank holiday.
When do I pay PAYE to HMRC?
By the 22nd of the next tax month if you pay monthly and electronically, or the 19th if a cheque must reach HMRC by post. Tax months run from the 6th of one month to the 5th of the next. So a payday of 25 August 2026 sits in tax month 5, with payment due by 22 September 2026.
When is September payday in 2026?
On the date your employer pays you: HMRC sets the deadlines after a payday, never the payday. September 2026's payday is Wednesday 30 September on a last-working-day payroll, and Friday 25 September on one paying the 25th. If payday falls on a weekend or bank holiday, the employer may pay earlier or later; the FPS still reports the usual payday.
When is October payday 2026?
On the date your employer pays you: HMRC sets the deadlines after a payday, never the payday. On a last-working-day payroll, pay day October 2026 is Friday 30 October, as the 31st is a Saturday. The 25th is a Sunday, so a 25th payroll may pay earlier or later. The FPS still reports the usual payday.(GOV.UK, UK bank holidays)
When is payday this month, and when is the next payday?
When is pay day, and when is monthly pay day? On the date your employer pays you. Last working day in England and Wales, 2026/27: 30 April, 29 May, 30 June, 31 July, 28 August, 30 September, 30 October, 30 November, 31 December 2026. Then 29 January, 26 February, 31 March 2027. Scotland's bank holidays move August's and November's.(GOV.UK, UK bank holidays)
Payday September 2026: when are the FPS, EPS and PAYE payment due?
A September 2026 payday on or after the 6th: FPS on or before payday, any EPS by 19 October 2026, PAYE by 22 October 2026. A posted cheque must arrive by 19 October 2026. A payday on the 1st to the 5th sits in tax month 5: EPS by 19 September 2026, payment by 22 September 2026.
What is the EPS deadline?
The 19th of the following tax month. Send an EPS to claim a reduction such as statutory parental pay, the Employment Allowance or CIS deductions. Send one instead of an FPS for any tax month in which you paid no employees.
When are P60s and P11Ds due?
P60s must reach everyone on your payroll on 5 April by 31 May. Expenses and benefits, on a P11D and P11D(b), must be reported to HMRC and copied to employees by 6 July. Class 1A National Insurance is paid by 22 July (19 July by cheque).
What tax year does this site cover?
The 2026/27 tax year (6 April 2026 to 5 April 2027), with paydays up to March 2028, the end of 2027/28. The recurring deadlines (on or before payday, the 19th and the 22nd) do not change between years. Always check gov.uk for the current position before you file or pay.
Is there a 2025 payroll calendar here?
No: the 2025/26 tax year ended on 5 April 2026, and this site covers paydays from April 2026 onwards, the 2026/27 tax year and the start of 2027/28. The rules that made the 2025 payroll calendar are unchanged: FPS on or before payday, EPS by the 19th of the following tax month, PAYE by the 22nd.
Is this a payroll cut off date calculator?
The dates HMRC sets: the FPS on or before payday, any EPS by the 19th, PAYE by the 22nd. Your payroll cut off date (the last day hours, starters and changes are taken for a pay run) is your own and comes before the FPS. Work it back from the calculator's payday by the days your payroll needs.
What happens if I miss a payroll deadline?
A late FPS attracts a monthly penalty of £100 to £400 by employee numbers, per PAYE scheme. There are easements for the first failure in a tax year and for new employers. Late payment attracts daily interest and possibly a penalty. A late P11D(b) attracts £100 per 50 employees for each month or part month.
Sources
This site's own datasets, every figure quoted from its source and dated:
- The Employer Rates Thresholds carries 90 published figures read from 10 sources' own pages; the 61 published figures given by figure run from 7.55 to 125,140 GBP, read 11 November 2026.
- The PAYE Deadline Calendar carries 8 published figures read from 5 sources' own pages, from 2 to 90 day, read 7 November 2026.
- The RTI Penalty Schedule carries 9 published figures read from 4 sources' own pages; the 5 published figures given by employer size run from 100 to 400 GBP, read 7 November 2026.
- HMRC. Running payroll: FPS, EPS and paying HMRC
- HMRC. Pay your PAYE bill to HMRC
- HMRC, PAYE and payroll for employers: annual reporting and tasks
- HMRC, expenses and benefits: reporting and paying, including deadlines
- HMRC, what happens if you do not report payroll information on time
- HMRC, register as an employer
- HMRC, what to do when an employee leaves
- GOV.UK. UK bank holidays
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