This is the calendar for small UK employers: when the PAYE bill (the income tax, National Insurance and student loan deductions you took, plus your employer's National Insurance) has to reach HMRC each month in the 2026/27 tax year, and what changes for quarterly payers.
When is PAYE due?
By the 22nd of the next tax month if you pay monthly, or the 19th if a cheque goes by post (GOV.UK). The amount is what you reported on your Full Payment Submissions (FPS) in the previous tax month, minus anything you claimed back on an Employer Payment Summary (EPS) sent before the 19th.
A tax month starts on the 6th. Tax month 1 runs from 6 April to 5 May, tax month 2 from 6 May to 5 June, and so on to tax month 12, 6 March to 5 April.
Full Payment Submission (FPS) Employer Payment Summary (EPS)
PAYE payment dates for 2026/27
| Tax month | Pay dates in the month | Pay electronically by | Cheque by post must arrive by |
|---|---|---|---|
| 1 | 6 April to 5 May 2026 | Fri 22 May 2026 | Tue 19 May 2026 |
| 2 | 6 May to 5 June 2026 | Mon 22 June 2026 | Fri 19 June 2026 |
| 3 | 6 June to 5 July 2026 | Wed 22 July 2026 | Sun 19 July 2026 (weekend) |
| 4 | 6 July to 5 August 2026 | Sat 22 August 2026 (weekend) | Wed 19 August 2026 |
| 5 | 6 August to 5 September 2026 | Tue 22 September 2026 | Sat 19 September 2026 (weekend) |
| 6 | 6 September to 5 October 2026 | Thu 22 October 2026 | Mon 19 October 2026 |
| 7 | 6 October to 5 November 2026 | Sun 22 November 2026 (weekend) | Thu 19 November 2026 |
| 8 | 6 November to 5 December 2026 | Tue 22 December 2026 | Sat 19 December 2026 (weekend) |
| 9 | 6 December 2026 to 5 January 2027 | Fri 22 January 2027 | Tue 19 January 2027 |
| 10 | 6 January to 5 February 2027 | Mon 22 February 2027 | Fri 19 February 2027 |
| 11 | 6 February to 5 March 2027 | Mon 22 March 2027 | Fri 19 March 2027 |
| 12 | 6 March to 5 April 2027 | Thu 22 April 2027 | Mon 19 April 2027 |
The remaining dates this year: 22 October, 22 November and 22 December 2026.
What if the 22nd falls on a weekend?
Pay so the money arrives in time. In 2026/27 the 22nd is a weekend day twice: Saturday 22 August and Sunday 22 November 2026. GOV.UK's guidance on how long each method takes:
- Faster Payments from online or telephone banking usually reach HMRC the same or next day, including weekends and bank holidays.
- CHAPS usually reaches HMRC the same working day if you pay within your bank's processing times.
- Bacs usually takes 3 working days, so a Bacs payment for a weekend deadline has to leave several days earlier.
- Debit or corporate credit card payments are accepted on the date you make them, even at weekends. Corporate cards carry a non-refundable fee; personal credit cards can't be used.
If you'd rather not think about it, a Direct Debit set up at least 4 working days before the due date is collected automatically, usually shortly after the 22nd, based on your FPS.
Can you pay PAYE quarterly?
Yes, if you usually pay less than £1,500 a month. GOV.UK says to check with the HMRC payment helpline that you qualify. You still send an FPS every time you pay staff; only the payment moves to every three months.
| Quarter | Pay by |
|---|---|
| 6 April to 5 July 2026 | 22 July 2026 |
| 6 July to 5 October 2026 | 22 October 2026 |
| 6 October 2026 to 5 January 2027 | 22 January 2027 |
| 6 January to 5 April 2027 | 22 April 2027 |
How to pay, and the reference to use
- Find your 13-character Accounts Office reference: it is in your HMRC online account and on the letter HMRC sent when you registered as an employer.
- Pay to HMRC Cumbernauld by Faster Payments, CHAPS or Bacs, by Direct Debit, by card through GOV.UK, or by cheque by post if you have fewer than 250 employees.
- Use the reference with no spaces. If you pay early or late you add 4 extra digits for the tax month; HMRC's online payment service works these out for you.
- Check your HMRC online account: it should show the payment within 6 working days.
If you paid nobody in a tax month, send an EPS by the 19th of the following month saying so. If you don't, HMRC may estimate what you owe and you may get a penalty.
What happens if you pay late?
HMRC charges interest daily on late payments at the standard rate and may charge a penalty if you don't pay on time or in full. The quickest fix for a one-off miss is to pay the full amount as soon as you notice and keep the deadline in your diary for the next month.
Where PayDocs fits
PayDocs makes payslips from your payroll figures; it doesn't send FPS or EPS returns or pay HMRC, so your payroll software or Basic PAYE Tools still does that. PayDocs works out PAYE income tax, National Insurance and supported deductions for 2026/27 pay dates. A payslip with tax, National Insurance and year-to-date figures for each pay date makes it easy to check that the monthly bill matches what you deducted. You preview free and pay per payslip.
This is general information about UK rules for the 2026/27 tax year, as published on 8 October 2026. It is not tax or legal advice.
Questions
When is PAYE due?
By the 22nd of the month after each tax month if you pay electronically, or the 19th if you post a cheque. For the tax month ending 5 November 2026 that is 22 November 2026.
What if the 22nd falls on a weekend?
Make sure the money arrives in time. Faster Payments and card payments work at weekends; Bacs takes about 3 working days. In 2026/27 the 22nd falls at a weekend in August and November 2026.
Can you pay PAYE quarterly?
If you usually pay HMRC less than £1,500 a month, you may be able to. Check with HMRC's payment helpline. Quarterly payments are due 22 July, 22 October, 22 January and 22 April.
What does the PAYE bill include?
Employees' income tax, employee and employer Class 1 National Insurance, student loan repayments and, for employers with a pay bill over £3 million, the Apprenticeship Levy, less reductions claimed on an EPS.
What happens if you pay late?
HMRC charges interest daily on the late amount and may add a penalty. Pay in full as soon as you can, using the Accounts Office reference with the extra digits for a late payment.
Sources
- GOV.UK: Pay employers' PAYE
- GOV.UK: Running payroll, paying HMRC
- GOV.UK: Pay employers' PAYE, pay using another payment method
- GOV.UK: Pay employers' PAYE, reference numbers for early and late payments
- GOV.UK: Pay employers' PAYE, pay by Direct Debit
Sources checked 8 October 2026. This article explains how pay documents work; it is not tax or legal advice.
