NI Key Dates Calendar

Key facts

6 April 2026 — start of 2026/27 tax year; new NI rates and thresholds take effect.
19th/22nd of each month — employer PAYE and NI payment deadlines (cheque/electronic).
31 January 2028 — Self Assessment deadline for 2026/27 (includes Class 2 and Class 4 NI).
6 July 2027 — deadline to file P11D and P11D(b) for benefits in kind.
5 April 2033 — last date to pay voluntary NI for the 2026/27 tax year (6-year window).

2026/27 NI Calendar Overview

The 2026/27 tax year runs from 6 April 2026 to 5 April 2027. This calendar covers all the key NI dates that employers, employees, and self-employed individuals need to know.^[1]

April 2026

Date	Deadline
6 April	Start of 2026/27 tax year. New NI rates apply: employer NI rises to 15%, Secondary Threshold drops to £5,000/year. Employee rate remains 8%. Class 4 rate remains 6%.
19 April	Final FPS for the 2025/26 tax year must be submitted to HMRC.
19/22 April	PAYE and NI payment for tax month 12 of 2025/26 (6 March – 5 April 2026) due by 19th (cheque) or 22nd (electronic).

Action: At the start of the new tax year, update your payroll software with 2026/27 rates and thresholds. Submit an EPS to claim the Employment Allowance (£10,500) if eligible.

May – July 2026

Date	Deadline
31 May	Issue P60 certificates to all employees on the payroll on 5 April 2026 (for the 2025/26 tax year).
22 June	PAYE and NI payment for tax month 1 (6 April – 5 May 2026) due electronically.
6 July	Deadline to file P11D and P11D(b) for 2025/26 benefits in kind.
19/22 July	Class 1A NI on 2025/26 benefits in kind due. Also: PAYE and NI payment for tax month 2.
31 July	Second payment on account for 2025/26 Self Assessment (includes Class 4 NI) due.

August – December 2026

Date	Deadline
22nd of each month	Monthly PAYE and NI payment deadline (electronic) for each tax month.
5 October	Deadline to register for Self Assessment if you became self-employed in 2025/26 and have not yet registered (relevant for NI purposes).
31 October	Paper Self Assessment filing deadline for 2025/26 (if not filing online).

January – April 2027

Date	Deadline
31 January 2027	Online Self Assessment filing deadline for 2025/26. Balancing payment due (includes Class 2 and Class 4 NI). First payment on account for 2026/27 due.
22nd of each month	Monthly PAYE and NI payment deadline continues.
5 April 2027	End of the 2026/27 tax year.

After Year End (2026/27)

Date	Deadline
19 April 2027	Final FPS for 2026/27 must be submitted.
31 May 2027	Issue P60s for 2026/27 to employees.
6 July 2027	File P11D and P11D(b) for 2026/27 benefits in kind.
22 July 2027	Pay Class 1A NI on 2026/27 benefits in kind.
31 July 2027	Second payment on account for 2026/27 Self Assessment due.
31 January 2028	Self Assessment filing deadline for 2026/27. Balancing payment due (Class 2 and Class 4 NI). First payment on account for 2027/28.

Voluntary NI Contribution Deadlines

If you have gaps in your NI record, you can pay voluntary contributions (Class 2 or Class 3) to fill them. The standard time limit is 6 years from the end of the tax year:^[4]

Tax Year with Gap	Deadline to Fill
2020/21	5 April 2027
2021/22	5 April 2028
2022/23	5 April 2029
2023/24	5 April 2030
2024/25	5 April 2031
2025/26	5 April 2032
2026/27	5 April 2033

Tip: The government previously extended the deadline for filling NI gaps from April 2006 onwards. The extended deadline was 5 April 2025. If you missed that deadline and have gaps in years before 2019/20, those years can no longer be filled through voluntary contributions.

Monthly Employer PAYE & NI Payment Calendar

For employers paying monthly by electronic means, here are all 12 payment deadlines for the 2026/27 tax year:^[1]

Tax Month	Period Covered	Payment Due (Electronic)
Month 1	6 Apr – 5 May 2026	22 June 2026
Month 2	6 May – 5 Jun 2026	22 July 2026
Month 3	6 Jun – 5 Jul 2026	22 August 2026
Month 4	6 Jul – 5 Aug 2026	22 September 2026
Month 5	6 Aug – 5 Sep 2026	22 October 2026
Month 6	6 Sep – 5 Oct 2026	22 November 2026
Month 7	6 Oct – 5 Nov 2026	22 December 2026
Month 8	6 Nov – 5 Dec 2026	22 January 2027
Month 9	6 Dec – 5 Jan 2027	22 February 2027
Month 10	6 Jan – 5 Feb 2027	22 March 2027
Month 11	6 Feb – 5 Mar 2027	22 April 2027
Month 12	6 Mar – 5 Apr 2027	22 May 2027

Tip: Set up a Direct Debit with HMRC to ensure you never miss a payment deadline. HMRC offers both fixed and variable Direct Debit options for PAYE payments. Late payments incur interest and may attract penalties if habitual.

Frequently Asked Questions

When do I pay employer NI to HMRC each month?

Employer NI (along with PAYE Income Tax and employee NI) is due by the 22nd of the month following the tax month if paying electronically, or the 19th if paying by cheque. HMRC tax months run from the 6th to the 5th, so month 1 (6 April to 5 May) is payable by 22 June.

When is the Self Assessment deadline for NI?

Self-employed individuals pay Class 4 NI (and formerly Class 2 NI) through their Self Assessment tax return. The filing deadline is 31 January following the end of the tax year. For the 2026/27 tax year, the deadline is 31 January 2028. Payment on account is also due on 31 January and 31 July.

How long do I have to fill gaps in my NI record?

You normally have 6 years from the end of the tax year to pay voluntary NI contributions to fill gaps. For the 2026/27 tax year, the deadline would be 5 April 2033. However, there are sometimes special extensions — check with HMRC for the latest deadlines on older years.

When must P60s be issued to employees?

Employers must issue P60 certificates to all employees who are on the payroll on 5 April (the last day of the tax year) by 31 May. For the 2026/27 tax year, P60s must be issued by 31 May 2027.

Sources

PAYE and payroll for employers — GOV.UK
Self Assessment tax returns — GOV.UK
Pay tax on company benefits (P11D) — GOV.UK
Voluntary National Insurance contributions — GOV.UK