Employer Diary - October

October 2014

1 October

National minimum wage (Opens new window) (NMW) annual rates increase from this date.

19 October

  • postal payments for month/quarter ended 5 October must reach your Accounts Office by this date. If you pay late you may have to pay a late payment penalty
  • the last day by which an Employer Payment Summary (EPS) can be sent to us to offset an amount you want to recover against the payments you are due to make for the tax month ended 5 October
  • payment of your PAYE Settlement Agreement for 2013 to 2014 (if any) should reach our Accounts Office by this date. If you pay late interest will be charged and you may have to pay a late payment penalty

22 October

  • Electronic payments for month/quarter ended 5 October must clear into the HM Revenue & Customs (HMRC) bank account by this date. If you pay late you may have to pay a late payment penalty
  • Electronic payment of your PAYE Settlement Agreement for 2013 to 2014 (if any) must clear into the HMRC bank account by this date. If you pay late, interest will be charged and you may have to pay a late payment penalty