# Payroll Dates

> Payroll dates for 2026/27 and 2027. Last working day paydays: Mon 30 Nov, Thu 31 Dec 2026, Fri 29 Jan 2027. FPS by payday, EPS by the 19th, PAYE by the 22nd.

## Key facts

- 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.

## Key pages

- [Payroll dates 2027: when is your next PAYE deadline?](https://payrolldates.co.uk/): the main tool, answer above the fold.
- [UK payday dates 2026 and 2027: when is payday each month?](https://payrolldates.co.uk/payday-dates/): 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.
- [When to pay PAYE to HMRC: the 22nd, the 19th and the tax month](https://payrolldates.co.uk/paye-payment-deadline/): 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.
- [FPS and EPS deadlines, late filing penalties and the 3-day rule](https://payrolldates.co.uk/fps-eps-deadlines/): 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](https://payrolldates.co.uk/payroll-year-end-deadlines/): 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.
- [UK PAYE deadline calendar, 2026/27 tax year](https://payrolldates.co.uk/#data): original data table, updated 2026-08-15.
- [Full site content as markdown](https://payrolldates.co.uk/llms-full.txt)

## Data

- UK PAYE deadline calendar, 2026/27 tax year. Methodology: 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.
- Last updated: 2026-08-15. Every figure cites its source inline.
- Source: HMRC. Running payroll: FPS, EPS and paying HMRC: https://www.gov.uk/running-payroll
- Source: HMRC. Pay your PAYE bill to HMRC: https://www.gov.uk/pay-paye-tax
- Source: HMRC, PAYE and payroll for employers: annual reporting and tasks: https://www.gov.uk/payroll-annual-reporting
- Source: HMRC, expenses and benefits: reporting and paying, including deadlines: https://www.gov.uk/employer-reporting-expenses-benefits
- Source: HMRC, what happens if you do not report payroll information on time: https://www.gov.uk/what-happens-if-you-dont-report-payroll-information-on-time
- Source: HMRC, register as an employer: https://www.gov.uk/register-employer
- Source: HMRC, what to do when an employee leaves: https://www.gov.uk/employee-leaving
- Source: GOV.UK. UK bank holidays: https://www.gov.uk/bank-holidays

## Citation

Cite as: "UK PAYE deadline calendar, 2026/27 tax year", Payroll Dates, https://payrolldates.co.uk/ (updated 2026-08-15).

## About

- 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.
- Operated by payrolldates.co.uk. Contact: enquiries@payrolldates.co.uk