PAYE payment
[CONTENT REVIEW] Employers pay HMRC the tax and other payroll deductions due under PAYE. Payment is separate from reporting payroll.
Last checked:
This is the date the official sources were checked, not an approval date.
Who needs to do this, and who is responsible?
[CONTENT REVIEW] The employer must arrange payment of its PAYE bill. Agree who runs payroll, checks HMRC's balance and authorises payment.
When is it due?
[CONTENT REVIEW] Electronic monthly payments are due by the 22nd of the following tax month; postal cheque payments by the 19th. Employers paying quarterly use the corresponding dates after the quarter ends.
What does it cost?
[CONTENT REVIEW] Pay the PAYE bill, including the relevant tax and National Insurance amounts. Budget separately for any payroll software or adviser charges.
What you need
- [CONTENT REVIEW] Payroll reports, any Employer Payment Summary adjustments and the HMRC account balance.
- [CONTENT REVIEW] The correct PAYE payment reference and an accepted payment method.
How to do it
- [CONTENT REVIEW] Check payroll submissions and reconcile the amount owed to HMRC.
- [CONTENT REVIEW] Confirm whether the scheme pays monthly or quarterly, then check the payment reference.
- [CONTENT REVIEW] Allow the payment method's processing time and check HMRC has received the payment.
What happens if it is late?
[CONTENT REVIEW] Late PAYE payment can attract penalties and interest. Sending payroll reports does not itself pay the bill.
Official guidance
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