Guide
When to pay PAYE to HMRC: the 22nd, the 19th and the tax month
Updated
The deadline is not a fixed number of days after payday. It is the 22nd of the tax month after the one your payday fell in, and that distinction catches out employers who pay early in the month.
The rule
gov.uk states you must pay your PAYE bill by the 22nd of the next tax month if you pay monthly
, or the 22nd after the end of the quarter if you pay quarterly, for example, 22 July for the 6 April to 5 July quarter
. It adds: If you pay by cheque through the post, it must reach HMRC by the 19th of the month.
(gov.uk: pay your PAYE bill).
The trap is the tax month. Tax months run from the 6th of one month to the 5th of the next, so a payday on the 3rd of a month belongs to the tax month that started on the 6th of the previous month, and its payment deadline is the 22nd of the month you are already in, not the month after.
Worked examples for 2026/27
| Payday | Tax month | FPS due | EPS due | Pay HMRC by |
|---|---|---|---|---|
| 25 April 2026 | 1 | On or before 25 April 2026 | 19 May 2026 | 22 May 2026 |
| 1 May 2026 | 1 | On or before 1 May 2026 | 19 May 2026 | 22 May 2026 |
| 15 July 2026 | 4 | On or before 15 July 2026 | 19 August 2026 | 22 August 2026 |
| 25 August 2026 | 5 | On or before 25 August 2026 | 19 September 2026 | 22 September 2026 |
| 31 October 2026 | 7 | On or before 31 October 2026 | 19 November 2026 | 22 November 2026 |
| 5 January 2027 | 9 | On or before 5 January 2027 | 19 January 2027 | 22 January 2027 |
| 31 March 2027 | 12 | On or before 31 March 2027 | 19 April 2027 | 22 April 2027 |
Note the first two rows: a payday on 25 April and a payday on 1 May share the same tax month, the same EPS deadline and the same payment date. Two payrolls a week apart, one deadline.
Quarterly payment
If you usually pay less than £1,500 a month you may be able to pay quarterly instead of monthly. It is not automatic: gov.uk says to contact the payment helpline to find out. Quarterly payers still send an FPS on or before every payday, and if you pay by Direct Debit you should continue to submit a monthly return while HMRC collects the total every 3 months.
Direct Debit timing
- Set the Direct Debit up at least 4 working days before the payment due date (gov.uk).
- HMRC usually takes the payment shortly after the 22nd, or 4 working days after you file if you file after the 19th.
- HMRC tells you the date and amount no later than 3 working days before collection, and it shows on your statement as HMRC SDDS.
- You cannot use Direct Debit for a PAYE penalty or for a PAYE Settlement Agreement.
If you pay late
gov.uk: HMRC will usually tell you if they think you have paid late, and You'll be charged interest daily at the standard rate
, with a penalty possible if you do not pay on time or in full. Interest and late-payment penalties are separate from the late-filing penalties on the FPS, which are covered in FPS and EPS deadlines.
Use the calculator to get the exact dates for your own payday, including the earlier date if you still pay by cheque.