HMRC Payroll Deadlines Every UK Employer Must Know in 2026

The tax year ends on 5 April and begins on 6 April, and the moment it does, a new set of deadlines starts running. They do not pause for handover meetings or system migrations or the week you were supposed to spend onboarding new payroll software. They run continuously, on fixed dates, and HMRC records whether you met them.

Most employers know the deadlines exist. Fewer know exactly when they are. Fewer still have a system for meeting all of them reliably, every month, every year, without someone having to chase.

The gaps in that system are where the penalties live.

HMRC's payroll deadlines cover RTI filings, PAYE payments, CIS returns, year-end submissions, P60 issuance, and benefits reporting. They are spread across the calendar year and they operate independently — a missed RTI submission does not affect the PAYE payment deadline, but both carry their own penalties if missed.

Here is the complete picture.

Monthly Deadlines — the Foundation

These recur every month without exception, from the day you register as an employer until the day you close the scheme.

The Full Payment Submission (FPS) — on or before payday

Every time you pay an employee, you must submit an FPS to HMRC on or before the date of that payment. This is Real Time Information — it operates in real time, not in arrears. The submission goes before the BACS transfer clears. The payroll data reaches HMRC before the money reaches the employee's account.

If you pay weekly, you submit weekly. If you pay fortnightly, you submit fortnightly. If you pay on a variable date, the submission date varies with it. The only fixed rule is: never after.

The Employer Payment Summary (EPS) — by the 19th of the following month

If you make no salary payments in a month, you submit an EPS instead of an FPS. The EPS tells HMRC the scheme is still active and why there is no FPS. It is also used to reclaim statutory payments — SMP, SPP, SSP — and to notify HMRC of the Employment Allowance claim.

The EPS must reach HMRC by the 19th of the following month. So for a month in which no payroll runs, the EPS for that month is due by the 19th of the next month.

PAYE and National Insurance payment — 19th of the following month (22nd electronically)

The money owed to HMRC — Income Tax and National Insurance deducted from employees, plus employer NI — must be paid by the 19th of the month following the tax month it relates to. Tax months run from the 6th to the 5th. So for the tax month ending 5 May, the payment is due by 19 May — or 22 May if paying by BACS or Faster Payments.

Employers whose average monthly PAYE liability is under £1,500 can pay quarterly. The quarterly payment schedule runs: 19 July (Q1), 19 October (Q2), 19 January (Q3), 19 April (Q4). Quarterly payers still file RTI monthly. The quarterly option is for the payment only, not the reporting.

CIS monthly return — 19th of each month (for registered contractors)

If you are a CIS contractor, the monthly return is due by the 19th, covering the previous tax month. The CIS deductions owed must also be paid by the 19th. This runs separately from the PAYE obligations — a separate deadline, a separate payment, a separate penalty regime if missed. An employer who is also a CIS contractor has both obligations running concurrently every month.

Year-End Deadlines — where the accumulation happens

5 April — Tax year end

The final payroll for the tax year must be processed before 5 April. The final FPS for the year should be marked as the last submission. From 6 April, the new tax year rates and thresholds apply.

19 April — Final EPS

If you need to report statutory payment reclaims or notify HMRC of any adjustments for the year just ended, the final EPS must be submitted by 19 April. This is also the deadline for notifying HMRC if the scheme will be inactive for a period.

31 May — P60 issuance deadline

Every employee who was employed on 5 April must receive a P60 by 31 May. The P60 confirms their total pay and deductions for the year. It is the document they use to verify their tax position with HMRC, claim tax refunds, and apply for mortgages and other financial products.

There is no HMRC penalty directly attached to failing to issue P60s — the sanction is HMRC directing affected employees to request their P60 data from the employer, which tends to generate its own consequences. More importantly, a missing or incorrect P60 at mortgage application time creates a problem for the employee that lands back with the employer.

6 July — P11D submission deadline

The P11D is the benefits in kind declaration. If you have provided any benefit to an employee or director that was not processed through the payroll — company cars, private medical insurance, loans, gym memberships, accommodation — the P11D must be submitted to HMRC by 6 July following the end of the tax year.

The P11D(b) — the Class 1A National Insurance return covering the employer's NI on those benefits — must also be submitted by 6 July.

19 July — Class 1A NI payment deadline

The Class 1A NI owed on benefits in kind must be paid to HMRC by 19 July (22 July if paying electronically). This payment is separate from the regular monthly PAYE payments and operates on a different schedule.

31 July — Self Assessment payment on account (advisory)

Not an employer deadline, but directors and sole traders taking salary above the personal allowance should note the second Self Assessment payment on account falls due 31 July. This sits alongside the payroll deadlines and affects the cash flow of director-operated businesses particularly.

The Penalty Architecture

HMRC's late filing penalties are automatic. They do not require prior warning. The first notification you receive may be the penalty notice itself.

RTI late filing penalties are issued monthly. For employers with 1 to 9 employees: £100 per month. For 10 to 49 employees: £200. For 50 to 249: £300. For 250 or more: £400.

Late payment of PAYE attracts a penalty after the first default in a tax year — the first late payment each year attracts no penalty; subsequent defaults in the same year attract penalties of between 1% and 4% of the late amount, depending on how many defaults have occurred. In-year interest is charged on unpaid PAYE from the 19th.

P11D late submission attracts a penalty of £300 per form, plus £60 per day for continued failure after HMRC has issued a direction.

None of these are negotiated away easily. The reasonable excuse test is applied narrowly. System failures, staff turnover, and accountant errors have all failed as grounds for appeal in published tribunal decisions.

bookd. files RTI on or before every payday, submits EPS in non-payment months, manages the year-end P60 and P11D cycle, and handles CIS monthly returns for contractors — all as part of the managed payroll service.

The deadlines do not move. The question is whether they are being met by someone who knows they exist and tracks them, or by someone who is doing their best and hoping nothing slips through.

One of those positions is more expensive than the other.