Key facts
- Monthly PAYE and NI payments are due by the 22nd of each month (electronic) or the 19th (by cheque).
- The Full Payment Submission (FPS) must be filed on or before each pay date throughout the year.
- The final FPS or year-end EPS must be submitted by 19 April.
- P60s are due to employees by 31 May; P11D forms are due to HMRC by 6 July.
- Quarterly PAYE payments are available to employers with average monthly payments below £1,500.
The Payroll Calendar for 2026/27
Running payroll involves meeting a series of strict deadlines throughout the year. Missing a deadline can result in penalties, interest charges, and compliance issues. This calendar covers all the key dates for the 2026/27 tax year (6 April 2026 to 5 April 2027).[1]
Monthly PAYE Payment Deadlines
Each month, the PAYE (Income Tax and NI) collected from employees must be paid to HMRC. The deadline depends on how you pay:[1]
| Tax Month | Period Covered | Electronic Payment By | Cheque Payment By |
|---|---|---|---|
| Month 1 | 6 Apr – 5 May 2026 | 22 May 2026 | 19 May 2026 |
| Month 2 | 6 May – 5 Jun 2026 | 22 Jun 2026 | 19 Jun 2026 |
| Month 3 | 6 Jun – 5 Jul 2026 | 22 Jul 2026 | 19 Jul 2026 |
| Month 4 | 6 Jul – 5 Aug 2026 | 22 Aug 2026 | 19 Aug 2026 |
| Month 5 | 6 Aug – 5 Sep 2026 | 22 Sep 2026 | 19 Sep 2026 |
| Month 6 | 6 Sep – 5 Oct 2026 | 22 Oct 2026 | 19 Oct 2026 |
| Month 7 | 6 Oct – 5 Nov 2026 | 22 Nov 2026 | 19 Nov 2026 |
| Month 8 | 6 Nov – 5 Dec 2026 | 22 Dec 2026 | 19 Dec 2026 |
| Month 9 | 6 Dec – 5 Jan 2027 | 22 Jan 2027 | 19 Jan 2027 |
| Month 10 | 6 Jan – 5 Feb 2027 | 22 Feb 2027 | 19 Feb 2027 |
| Month 11 | 6 Feb – 5 Mar 2027 | 22 Mar 2027 | 19 Mar 2027 |
| Month 12 | 6 Mar – 5 Apr 2027 | 22 Apr 2027 | 19 Apr 2027 |
Key point: If the 22nd falls on a weekend or bank holiday, your electronic payment must reach HMRC’s bank account by the last working day before the deadline. BACS payments take 3 working days to process, so plan accordingly. Faster Payments and CHAPS arrive the same day.
RTI Filing Deadlines
The Full Payment Submission (FPS) must be filed on or before each pay date. There is no separate monthly filing deadline — the deadline is tied to the actual date employees are paid.[2]
- Weekly payroll: FPS due on or before each weekly pay date
- Fortnightly payroll: FPS due on or before each fortnightly pay date
- Four-weekly payroll: FPS due on or before each four-weekly pay date
- Monthly payroll: FPS due on or before the monthly pay date
The Employer Payment Summary (EPS) for any month must be submitted by the 19th of the following month (for example, an EPS for tax month 1 is due by 19 June).
Year-End Key Dates
| Date | Action Required |
|---|---|
| 5 April 2027 | Tax year 2026/27 ends |
| 6 April 2027 | Tax year 2027/28 begins — apply new rates, thresholds, and tax codes |
| 19 April 2027 | Final FPS or year-end EPS due to HMRC |
| 22 April 2027 | Final PAYE payment for Month 12 due (electronic) |
| 31 May 2027 | P60s must be issued to all employees on the payroll at 5 April |
| 6 July 2027 | P11D and P11D(b) forms due to HMRC; P11D copies to employees |
| 22 July 2027 | Class 1A NIC on benefits in kind due to HMRC (electronic) |
Quarterly PAYE Payments
Employers with an average monthly PAYE liability of less than £1,500 can opt to pay quarterly instead of monthly:
| Quarter | Tax Months Covered | Electronic Payment By |
|---|---|---|
| Quarter 1 | Months 1–3 (6 Apr – 5 Jul) | 22 July 2026 |
| Quarter 2 | Months 4–6 (6 Jul – 5 Oct) | 22 October 2026 |
| Quarter 3 | Months 7–9 (6 Oct – 5 Jan) | 22 January 2027 |
| Quarter 4 | Months 10–12 (6 Jan – 5 Apr) | 22 April 2027 |
Tip: Even if you pay PAYE quarterly, you must still submit your FPS on or before each pay date and any EPS by the 19th of the following month. Quarterly payment only affects when you send the money to HMRC, not when you report.
Other Important Dates
- 31 January 2027 — Self Assessment tax return deadline (for employees who also need to file SA returns)
- February/March 2027 — HMRC typically issues new tax codes (P9 notices) for the following year
- Ongoing — Auto-enrolment assessment at each pay period; re-enrolment every ~3 years on the employer’s anniversary date
Frequently Asked Questions
Can I pay PAYE quarterly instead of monthly?
Yes, if your average monthly PAYE payment is less than £1,500. Quarterly due dates are 22 July (for months 1–3), 22 October (months 4–6), 22 January (months 7–9), and 22 April (months 10–12). However, FPS submissions must still be made on or before each individual pay date, even if you pay PAYE quarterly.
What happens if a deadline falls on a weekend or bank holiday?
If a PAYE payment deadline falls on a weekend or bank holiday, the payment must reach HMRC by the last working day before the deadline. For electronic payments, this means ensuring the Faster Payment or BACS transfer arrives by that date. For RTI filing, the FPS must be submitted on or before the pay date regardless of whether it is a weekend.
Do these dates apply to all pay frequencies?
The monthly PAYE payment dates apply regardless of pay frequency (weekly, fortnightly, four-weekly, or monthly). You collect all PAYE deductions made in a tax month and pay them to HMRC by the 22nd (or 19th). FPS deadlines, however, are tied to each individual pay date — weekly payrolls submit FPS every week, monthly payrolls once a month.
What is a tax month?
A tax month runs from the 6th of one calendar month to the 5th of the next. Tax month 1 is 6 April to 5 May, tax month 2 is 6 May to 5 June, and so on. PAYE payments are due by the 22nd following the end of each tax month. So deductions from tax month 1 (6 Apr – 5 May) are due by 22 May.
Further Reading
- PAYE Thresholds & Rates 2026/27 — all the rates that apply at these deadlines
- Payroll Year-End Checklist — step-by-step guide to the year-end process
- Full Payment Submission (FPS) — understanding FPS filing requirements
- Employer Payment Summary (EPS) — when and how to submit an EPS
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