22nd of following month (19th if paying by post)

PAYE Monthly Payment

Monthly payment of PAYE tax and National Insurance to HMRC

When it's due
22nd of following month (19th if paying by post)

Who This Applies To

  • Employers running payroll

What to File

Payment covering Income Tax and NI deducted from employees

How to File

Direct Debit, online banking, BACS

Payment Due

22nd of month following payroll (or 19th if by post)

Penalties for Missing This Deadline

Interest on late payment, potential penalties for repeated lateness

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