Guide summary

Send a Full Payment Submission (FPS) on or before every payday; HMRC works out your bill from it
Send an Employer Payment Summary (EPS) instead of an FPS for any tax month when you paid nobody
Set up a Direct Debit at least 4 working days before the due date
Pay with your 13-character Accounts Office reference, with no spaces
You can post a cheque only if you have fewer than 250 employees
Contact the HMRC payment helpline to find out if you can pay quarterly; the bill must usually be under £1,500 a month
Pay or appeal a penalty notice within 30 days
Contact HMRC as soon as you know if you cannot pay in full

HMRC works out your PAYE bill from the Full Payment Submissions (FPS) you send when you pay staff. Tax months run from the 6th of one month to the 5th of the next, and your HMRC online account shows what you owe from the 10th of the following tax month.

What to pay, when and how

PAYE payment deadlines

When to pay PAYE tax and National Insurance to HMRC.

You pay your PAYE bill to HMRC by the 22nd of the next tax month, or by the 22nd after the end of the quarter if you pay quarterly. A cheque must reach HMRC by the 19th. HMRC charges interest on late payments and may charge a penalty.

Monthly payment: By the 22nd of the next tax month; for the tax month 6 April to 5 May, by 22 May
Monthly payment by cheque: Must reach HMRC by the 19th
Quarterly payment: 22 July, 22 October, 22 January and 22 April (19th by cheque)
Quarterly option: Usually pay less than £1,500 a month
Class 1A National Insurance on benefits: 22 July after the tax year (19 July by cheque)
Class 1B National Insurance on a PAYE Settlement Agreement: 22 October after the tax year (19 October by cheque)
What your bill includes: Income Tax, Class 1 and 1B National Insurance, Class 1A on termination awards and sporting testimonials, student loan repayments, Construction Industry Scheme deductions and the Apprenticeship Levy, less reductions claimed on your EPS

Pay employers' PAYE (opens in a new tab)

The bill also includes any Construction Industry Scheme (CIS) deductions you made as a contractor and, if your annual pay bill is over £3 million, the Apprenticeship Levy. A company subcontractor can also take off CIS deductions that contractors made from its invoices.

Claim reductions with an Employer Payment Summary

Employer Payment Summary (EPS) requirements

When and how to submit Employer Payment Summaries to HMRC.

An Employer Payment Summary (EPS) is sent in addition to an FPS to claim reductions from your PAYE bill, or instead of an FPS in a tax month when you paid nobody.

Deadline: By the 19th after the tax month ends
Balance shown in your online account: Within 2 days, or by the 14th if sent before the 11th
No employees paid in the month: Send an EPS instead of an FPS
Period of inactivity: Tell HMRC in advance of 1 to 12 months with no payments

When to send an EPS as well as an FPS

You reclaim statutory maternity, paternity, adoption, neonatal care, parental bereavement or shared parental payments, even if HMRC advanced you the money
You claim Employment Allowance, once each tax year
You are a limited company reclaiming Construction Industry Scheme deductions
You pay the Apprenticeship Levy because you, or employers you are connected to, have an annual pay bill of more than £3 million

Send an EPS instead of an FPS if you paid nobody in a tax month.

If you do not send an EPS for a month with no payments

HMRC may send you a notice through PAYE Online, estimate how much you should pay and charge a penalty.

Running payroll: reporting to HMRC (EPS) (opens in a new tab)

Pay quarterly if your bill is small

Quarterly PAYE payment option

When and how small employers can pay PAYE quarterly instead of monthly.

If you usually pay HMRC less than £1,500 a month in PAYE, you may be able to pay quarterly instead of monthly. Contact the HMRC payment helpline to find out.

Eligibility: Usually pay less than £1,500 a month
Quarter 1 (April to June): 22 July, or 19 July by cheque
Quarter 2 (July to September): 22 October, or 19 October by cheque
Quarter 3 (October to December): 22 January, or 19 January by cheque
Quarter 4 (January to March): 22 April, or 19 April by cheque
Payment reference ending: Last two digits of the tax year end, then 03, 06, 09 or 12 for the quarter ending 5 July, 5 October, 5 January or 5 April

How quarterly payments work

You still send an FPS on or before every payday
You still send an EPS for any month in which you claim reductions or pay nobody
With Direct Debit, HMRC collects the total every 3 months, and you should keep sending monthly returns

Pay employers' PAYE (opens in a new tab)

Your average monthly bill is worked out after taking off the statutory pay you give employees.

Make the payment

Set up a Direct Debit if you can

Do it through your HMRC online account at least 4 working days before the due date. HMRC collects the FPS amount shortly after the 22nd, or 4 working days after you file if you file after the 19th, and tells you the date and amount at least 3 working days beforehand.
Otherwise pay another way

You can approve a payment in your online banking, pay by debit card or corporate credit card (corporate cards carry a non-refundable fee, and personal credit cards are not accepted) or transfer money using the bank details on HMRC's GOV.UK payment page. Faster Payments usually reach HMRC the same or next day. You can post a cheque only if you have fewer than 250 employees.
Use your Accounts Office reference

Pay with your 13-character reference, with no spaces, from your online account or your employer registration letter. If you pay early (before the 6th of the tax month or quarter it falls due in) or late (on or after the 5th of the next tax month), add four digits: the last two digits of the tax year then the tax month number, 01 to 12. The tax month from 6 May to 5 June 2024, for example, uses 2502. A wrong reference can delay a payment or send it to a different tax bill; ask the HMRC employer helpline to move it.
Check HMRC has received it

Your online account should show the payment within 6 working days.

If you pay late or cannot pay

Late payments attract the penalties and interest below. Pay or appeal a penalty notice within 30 days; you can appeal online through the PAYE for employers service.

PAYE late payment penalty rates

Penalty structure for late PAYE payments to HMRC.

First default in tax year: No penalty (first failure does not count)
Defaults 1-3: 1% of amount late
Defaults 4-6: 2% of amount late
Defaults 7-9: 3% of amount late
Defaults 10+: 4% of amount late
6 months late: Additional 5% penalty
12 months late: Further 5% penalty
Interest: Daily interest charged from due date to payment date

Late payment penalties for PAYE and National Insurance (opens in a new tab)

If you cannot pay in full, contact HMRC as soon as you know. After checking what you can afford, it may agree a payment plan. You must still send your FPS on or before each payday.

Legal basis

Primary legislation and key regulations

Finance Act 2009 Primary 2009 · UK-wide SSCBA 1992 Primary 1992 · UK-wide The Income Tax (Pay As You Earn) Regulations 2003 SI 2003 · UK-wide

Browse UK legislation legislation.gov.uk

Official guidance

Running payroll: paying HMRC (opens in a new tab)

GOV.UK

If you cannot pay your tax bill on time (opens in a new tab)

HMRC

Pay employers' PAYE and CIS (opens in a new tab)

HMRC

Late payment penalties for PAYE and National Insurance (opens in a new tab)

HMRC

Pay PAYE to HMRC

What to pay, when and how

Claim reductions with an Employer Payment Summary

Pay quarterly if your bill is small

Make the payment

Set up a Direct Debit if you can

Otherwise pay another way

Use your Accounts Office reference

Check HMRC has received it

If you pay late or cannot pay

Legal basis

Official guidance

Next steps

Growing your business

Start importing goods to the UK

Transfer ownership of your business

Related guides in Tax & Finance

Run payroll and submit RTI

Recover statutory payments from HMRC

Correct PAYE errors

Register as an employer (PAYE)

Close your PAYE scheme