When do I make PAYE payments to HMRC?

HMRC PAYE payments must be made by the 22nd of each month (or 19th for postal payments) following the month you paid your employees. Most employers pay monthly, meaning if you pay staff in January, your HMRC PAYE payment is due by 22nd February. Payments cover income tax, National Insurance contributions, and student loan deductions collected from employee wages.

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When do I make PAYE payments to HMRC?

If you’re paying salaries to employees or directors, you need to register for PAYE and pay your PAYE bill to HMRC.

  • Monthly payments: Your PAYE bill is due on the 22nd of the next tax month.
  • Quarterly payments: Your PAYE bill is due on the 22nd after the end of the quarter.

There are various ways to make your payment.

  • Same or next day payments: online or telephone banking, CHAPS
  • Payments processed in 3 working days: debit or corporate credit card payments (online), Bacs, cash or cheque payments at your bank or building society, Direct Debit, by cheque through the post
  • Payments processed in 5 working days: Direct Debit (if it’s the first time you’re setting up a Direct Debit payment)

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