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United Kingdom payroll compliance calendar
Practical, plain-English help for running HR, onboarding and payroll — from the team behind HikeSeason.
PAYE deadlines for employers in the UK: RTI submissions, PAYE and National Insurance payments, pensions auto-enrolment, P60 and P11D.
Usual deadlines for a regular employer, last reviewed November 2026. Thresholds, regions, weekends and new rules change some of them: confirm with your payroll adviser.
Every payday
On or before paydayFull Payment Submission (FPS)
Real Time Information report of pay and deductions.HMRC · RTI
Real Time Information report of pay and deductions.HMRC · RTI
Every month
19thEmployer Payment Summary (EPS)
Only if you are claiming or reporting something (for example statutory pay recovery).HMRC · RTI
Only if you are claiming or reporting something (for example statutory pay recovery).HMRC · RTI
22nd (19th by post)Pay PAYE and National Insurance
For the tax month that ended on the 5th. Small employers may pay quarterly.HMRC
For the tax month that ended on the 5th. Small employers may pay quarterly.HMRC
22nd of the month after deductionPension contributions
Auto-enrolment contributions to the scheme.The Pensions Regulator
Auto-enrolment contributions to the scheme.The Pensions Regulator
Every year
On or before the last payday of the tax yearFinal FPS
Mark it as the final submission for the year.HMRC · RTI
Mark it as the final submission for the year.HMRC · RTI
31 MayP60 to employees
For everyone employed on 5 April.HMRC
For everyone employed on 5 April.HMRC
6 JulP11D and P11D(b)
Report expenses and benefits.HMRC
Report expenses and benefits.HMRC
22 Jul (19 Jul by post)Class 1A National Insurance
On benefits reported on the P11D(b).HMRC
On benefits reported on the P11D(b).HMRC
Every 3 yearsPension re-enrolment
Re-enrol eligible staff and send a declaration of compliance within 5 months.The Pensions Regulator
Re-enrol eligible staff and send a declaration of compliance within 5 months.The Pensions Regulator
When people join or leave
Before work startsRight to work check
Check and keep a copy of the document.Home Office
Check and keep a copy of the document.Home Office
On or before the first dayWritten statement of particulars
The main terms of employment.Employment Rights Act
The main terms of employment.Employment Rights Act
On the last paydayP45 to leavers
Report the leaving date on the FPS.HMRC
Report the leaving date on the FPS.HMRC