Guide
PAYE due dates: when to pay HMRC, the 22nd and the 19th
Updated
When is PAYE due? The PAYE payment deadline is the 22nd of the tax month after your payday's, not a fixed number of days after payday.
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How this calculator works
- 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.
PAYE due dates: the payment deadline rule
The gov.uk rule: pay your PAYE bill by the 22nd of the next tax month if you pay monthly
. Quarterly, it is 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 dates come from regulation 69 of the Income Tax (PAYE) Regulations 2003. Electronic payment is due within 17 days after the end of the tax period
, and within 14 days in any other case. A tax month ends on the 5th (legislation.gov.uk).
The trap is the tax month. Tax months run from the 6th of one month to the 5th of the next. A payday on the 3rd belongs to the tax month that started on the 6th of the previous month. 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.
Paying PAYE quarterly
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. If you pay by Direct Debit, keep submitting 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
. A penalty is possible if you do not pay on time or in full. These are separate from FPS late-filing penalties, 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.