PAYE Due Dates 2026: HMRC Payment Deadlines Explained
If you’re an employer, one of your most important payroll responsibilities is making sure your PAYE payments reach HMRC on time. Missing a PAYE payment deadline can result in interest charges, financial penalties and unnecessary administrative issues, so understanding exactly when PAYE is due is essential.
Whether you’re processing payroll for one employee or hundreds, knowing the correct PAYE due dates, understanding the different payment methods available and staying on top of your reporting obligations will help your business remain fully compliant.
This guide explains PAYE payment dates for the 2026/27 tax year, including monthly and quarterly deadlines, how to pay HMRC, what happens if you pay late and the key payroll dates every employer should have in their calendar.
What Is PAYE?
PAYE, or Pay As You Earn, is the system HM Revenue & Customs (HMRC) uses to collect Income Tax and National Insurance Contributions directly from employees’ wages.
Every time payroll is processed, employers calculate the appropriate deductions before employees receive their net salary. Those deductions are then reported to HMRC through the Real Time Information (RTI) system before being paid to HMRC by the relevant deadline.
PAYE isn’t simply about deducting tax. It also covers a number of other statutory payroll responsibilities, making it one of the most important compliance obligations for employers.
What Does Your PAYE Bill Include?
When employers make PAYE payments to HMRC, they’re often paying more than just Income Tax.
Depending on your business, your PAYE bill may include:
- Employee Income Tax deductions.
- Employee and Employer National Insurance Contributions.
- Student Loan repayments.
- Construction Industry Scheme (CIS) deductions where applicable.
- Apprenticeship Levy payments for qualifying employers.
- Class 1 and Class 1B National Insurance.
- Class 1A National Insurance on certain benefits and termination awards.
Because several payroll liabilities are combined into one payment, it’s important to calculate payroll accurately every pay period.
When Is PAYE Due?
One of the most common questions employers ask is:
“When is PAYE due?”
For most businesses, PAYE is due by the 22nd of the following tax month if paying electronically.
If you pay HMRC by post using a cheque, payment is normally due by the 19th of the following month.
These are the PAYE payment deadlines that apply to the vast majority of UK employers.
It’s important to remember that your payment must reach HMRC by the deadline, not simply leave your bank account on that date.
PAYE Due Dates for Monthly Payments (2026/27)
If you pay employees monthly, your PAYE payment dates will usually follow the same pattern throughout the year.
Quarterly PAYE Payment Dates
Some smaller employers don’t pay HMRC every month.
If your average monthly PAYE bill is typically less than £1,500, HMRC may allow you to make quarterly PAYE payments instead.
For the 2026/27 tax year, quarterly PAYE due dates are:
Quarterly payments can help simplify payroll administration for smaller businesses, although you should always confirm your payment arrangement with HMRC.
Other Important PAYE Dates for 2026/27
Alongside your monthly PAYE payment dates, there are several other important payroll deadlines throughout the year.
These include:
Keeping these dates in your payroll calendar helps avoid unnecessary compliance issues throughout the year.
How Can You Pay HMRC?
HMRC provides several ways to make PAYE payments, allowing businesses to choose the option that best suits their payment processes.
Most employers pay HMRC using:
- Faster Payments.
- Online banking.
- CHAPS.
- Bacs.
- Direct Debit.
- Debit or corporate credit card.
- Cheque by post (less commonly used).
Electronic payment methods remain the quickest and most popular option, helping ensure payments reach HMRC before the relevant PAYE payment deadline.
What Happens If You Miss a PAYE Payment Deadline?
Missing a PAYE due date can quickly become expensive.
HMRC may charge:
- Late payment interest.
- Late payment penalties.
- Additional penalties for long-term unpaid balances.
It’s also important to distinguish between paying HMRC late and filing payroll information late.
Employers must submit payroll information through RTI on or before each payday, regardless of when the PAYE payment itself is made.
Missing either deadline can result in separate compliance issues.
Common PAYE Deadline Mistakes
Many PAYE problems occur because employers misunderstand the difference between payroll processing and PAYE payment deadlines.
Some of the most common mistakes include:
- Missing the 22nd monthly payment deadline.
- Forgetting that payment must reach HMRC before the deadline.
- Using the wrong PAYE reference number.
- Confusing RTI filing deadlines with payment deadlines.
- Waiting until the last minute to process payroll.
Reviewing payroll in advance of payday and using automated reminders can significantly reduce the likelihood of missing important dates.
Why Many Businesses Outsource Payroll
Keeping track of PAYE deadlines, RTI submissions, pension contributions and changing payroll legislation can become increasingly time-consuming as businesses grow.
By outsourcing payroll, employers benefit from experienced payroll professionals who monitor PAYE due dates, submit payroll information to HMRC on time and ensure all payroll calculations remain compliant.
This reduces administrative pressure while giving employers confidence that employees and HMRC are both paid correctly and on time.
Why Businesses Choose EasyPaye
At EasyPaye, we help businesses across the UK manage payroll efficiently, accurately and in full compliance with HMRC requirements.
Our experienced payroll specialists handle:
- Payroll processing.
- PAYE calculations.
- HMRC RTI submissions.
- Workplace pensions.
- Bacs payroll payments.
- Statutory payments.
- PAYE payment reminders.
- Ongoing payroll compliance.
Whether you employ one person or an entire workforce, we’ll ensure your payroll is processed correctly and your PAYE payments are made on time.
Contact EasyPaye
Meeting your PAYE due dates is one of the most important aspects of running payroll successfully.
By understanding PAYE payment deadlines, keeping accurate payroll records and ensuring payments reach HMRC on time, employers can avoid unnecessary penalties while remaining fully compliant with payroll legislation.
At EasyPaye, we help businesses across the UK simplify payroll through fully managed payroll services designed to reduce administration and give employers complete confidence that every payroll run is accurate and compliant.
Contact EasyPaye today to find out how our payroll specialists can help your business stay on top of every PAYE deadline.
Frequently Asked Questions
When is PAYE due?
Most employers must pay HMRC by the 22nd of the following month when paying electronically or by the 19th if paying by post.
What is the PAYE payment deadline?
The standard PAYE payment deadline is the 22nd of the following tax month for electronic payments.
Can I pay PAYE quarterly?
Some smaller employers with an average monthly PAYE bill below HMRC’s threshold may be eligible to make quarterly PAYE payments.
What happens if I pay HMRC late?
Late PAYE payments may result in interest charges and financial penalties, depending on the circumstances.
How do I pay HMRC PAYE?
Most employers pay HMRC using Faster Payments, Bacs, Direct Debit or online banking.
