Payment Due Dates
When to pay
The amounts you deduct from your employees’ pay for PAYE, Class 1 NICs, Student Loan deductions and any Construction Industry Scheme deductions from subcontractors, must be paid to us by specified dates. The dates vary depending on:
- your method of payment,
- if the payment date falls on a weekend or bank holiday; and
- whether you pay monthly or quarterly.
Electronic payments
All employers who pay electronically have until the 22nd of the month (or quarter for quarterly payers) to pay and we must have cleared funds in our account no later than that day. Please remember if you pay by any of the electronic methods, most payments take at least three bank working days to reach our account.
Where the 22nd falls on a weekend or is a bank or public holiday, your cleared funds need to be with us by the previous bank working day. We cannot stress enough that it is your responsibility to make sure your payments reach us on time.
In 2007-08, for Month 11 (March) both the 21st and 22nd are not bank working days, so your cleared funds need to be with us by Thursday 20th.
For the rest of 2008 the 22nd is not a bank working day on the following dates:
Month 2 (June)
Month 7 (November)
You need to contact your own bank to find out when you need to make payment and also whether there is a daily cut off time for those arrangements.
Reminders for payment dates are included in the Employer Diary, and in the guide to payment dates.
Payments by other methods
All employers who pay by other methods have until the 19th of each month (or quarter for quarterly payers) to pay. Employers who are not subject to the mandatory electronic payment rules and who pay by other methods must ensure payment reaches us no later than the 19th of the month.
We recommend that you pay electronically as this is the most efficient and convenient way to make payment.
Paying quarterly
If your average monthly payment for the current tax year is likely to be less than £1500, you can pay quarterly rather than monthly.
The tax quarters end on the 5th of July, October, January and April, so your cleared electronic payments are due by the 22nd or if you pay by other methods, your payment must be received by the 19th of each quarter.
If no payment is due
If you have no payments to make let us know before the payment due date, otherwise we may send you a payment reminder.
You can also let us know by:
- phoning 08453 667 816 and quoting your Accounts Office reference number, or
- sending a signed payslip (form P30B) for the correct month or quarter marked ‘NIL due’ to your Accounts Office.
Payment Queries?
We can help you with PAYE or Self Assessment payment enquiries or you can call 08453 667 816.
