UK Payroll Deadlines 2026/27 | PAYE, FPS & Year-End

Need help managing UK payroll deadlines for 2026/27? Payroll dates repeat every tax month, but they do not all relate to the same action. Employers must report pay through a Full Payment Submission, send an Employer Payment Summary when needed and pay PAYE and National Insurance to HMRC by the correct deadline.

The 2026/27 tax year runs from 6 April 2026 to 5 April 2027. Alongside the monthly routine, employers also need to complete year-end reports, issue P60s and deal with expenses and benefits.

This guide explains the main PAYE, FPS, EPS and payroll year-end dates for 2026/27, plus practical steps for avoiding late submissions and payments.

Payroll deadlines at a glance

Other dates can apply for quarterly PAYE payments, PAYE Settlement Agreements and specific corrections. Employers should confirm the dates shown in their PAYE account.

How UK tax months work

A PAYE tax month does not run from the first to the last day of a calendar month. It runs from the 6th of one month to the 5th of the next.

For example, tax month 1 of the 2026/27 tax year runs from 6 April to 5 May 2026. The electronic PAYE payment for that month is normally due by 22 May 2026.

This difference matters when a payday is close to the 5th or 6th. The payment date reported on the FPS determines the tax period in which the pay is recorded.

FPS deadline: on or before payday

Employers must normally send a Full Payment Submission to HMRC on or before the day employees are paid. This requirement applies whether staff are paid weekly, fortnightly, every four weeks or monthly.

The FPS reports information including:

• Gross pay for each employee
• Income Tax deducted
• Employee and employer National Insurance
• Student and postgraduate loan deductions
• Statutory payments
• Pension-related payroll information where applicable
• Year-to-date figures
• The employee’s payment date

The payroll should be checked before submission. A successful FPS receipt should be retained as evidence that HMRC accepted the report.

What if staff are paid early because of a bank holiday?

If employees are paid early because the regular payday falls on a weekend or bank holiday, HMRC generally expects the FPS to show the usual contractual payday.

For example, if the normal payday is Monday but employees receive funds on the preceding Friday, the payment date entered on the FPS should normally remain Monday.

Using the wrong date can place the payment in the wrong tax period and affect Universal Credit calculations or the amounts shown in HMRC records.

EPS deadline: the 19th

An Employer Payment Summary is used when the employer needs to report information not included in the FPS. It can claim reductions in the PAYE amount due, such as eligible recovery of statutory payments.

Send the EPS by the 19th of the following tax month for HMRC to apply the reduction to the correct payment period.

An EPS may also be needed when no employees were paid during a complete tax month. Without the report, HMRC may estimate an amount due based on earlier payroll submissions.

PAYE payment deadline: the 22nd

Employers paying monthly must normally ensure that cleared electronic payment reaches HMRC by the 22nd of the following tax month.

If paying by cheque through the post, it must reach HMRC by the 19th. Payment processing times vary, so the instruction should be made early enough for cleared funds to arrive by the deadline.

The amount paid commonly includes:

• PAYE Income Tax deducted from employees
• Employee National Insurance contributions
• Employer National Insurance contributions
• Student and postgraduate loan deductions
• Construction Industry Scheme deductions where relevant
• Other payroll liabilities reported to HMRC

The FPS liability is reduced by eligible amounts reported through an EPS received by the applicable deadline.

Can employers pay PAYE quarterly?

Some smaller employers may be able to arrange quarterly rather than monthly PAYE payments if their average monthly liability is below the relevant limit. HMRC should agree the arrangement.

Electronic quarterly payments are generally due by the 22nd after the end of the quarter. The PAYE quarters run:

• 6 April to 5 July
• 6 July to 5 October
• 6 October to 5 January
• 6 January to 5 April

Paying quarterly does not change the FPS requirement. Employers must still report each payroll on or before payday.

A typical monthly payroll timetable

A business with a regular payday on the final working day of each month could use this routine:

1. Collect timesheets, overtime, bonuses, deductions and starter or leaver information.
2. Process a draft payroll several working days before payday.
3. Review employee changes and unusual movements.
4. Approve net pay and arrange the bank payment.
5. Send the FPS on or before the contractual payday.
6. Issue payslips on or before payday.
7. Send any required EPS by the 19th of the next tax month.
8. Reconcile the HMRC PAYE account.
9. Pay HMRC electronically by the 22nd.

Internal cut-off dates help prevent late changes from disrupting the process. Any correction made after payroll approval should be documented.

New starters and leavers

Payroll information for a new employee must be set up accurately before their first payment. Obtain the P45 where available and complete the starter declaration when needed.

Check the employee’s full name, address, date of birth, National Insurance number and tax-code information. Incorrect details can create duplicate employment records or affect deductions.

When an employee leaves, include the leaving date and final pay correctly in the FPS and provide a P45 without unreasonable delay. Account for outstanding holiday pay, deductions and statutory payments.

Payslip deadlines and information

Employees and workers entitled to an itemised pay statement should receive it on or before payday. It should show gross pay, deductions, net pay and relevant information about hours where required.

A payslip is not a substitute for the FPS, and the FPS is not a substitute for the payslip. Both form part of the payroll process but serve different purposes.

Employers should retain copies or secure payroll records and make sure employees can access their information.

Final payroll report for 2026/27

The tax year ends on 5 April 2027. Send the final FPS on or before the employees’ last payday of the tax year and mark it as the final submission where the software provides that field.

If no employees are paid in the final pay period, or the final indicator was missed, a final EPS may be required instead.

Complete year-end checks before final submission. Confirm that year-to-date pay, tax, National Insurance and statutory payments agree with the payroll records.

P60 deadline: 31 May 2027

Employees still working for the employer on 5 April 2027 should receive a P60 by 31 May 2027.

The P60 summarises taxable pay and deductions for the completed tax year. Employees may need it for tax queries, mortgage applications, benefit claims or personal records.

A leaver who was no longer employed on 5 April normally receives a P45 rather than a P60 from that employer.

Expenses and benefits deadline: 6 July 2027

Benefits and expenses that have not been dealt with fully through payroll may need to be reported after the tax year. The usual deadline for P11D and P11D(b) information is 6 July following the year end.

Employees should also receive the relevant benefits information by 6 July. The employer must calculate any Class 1A National Insurance due.

From the 2027/28 tax year, most benefits in kind are expected to move to mandatory payrolling under announced plans, making accurate benefit records during 2026/27 especially important.

Class 1A National Insurance deadline

Class 1A National Insurance arising on reportable benefits is generally due by 22 July when paid electronically, or 19 July for non-electronic payment.

Do not confuse this liability with the normal monthly employer National Insurance reported through payroll. It relates to benefits reported for the completed tax year.

PAYE Settlement Agreement deadline

If the employer has a PAYE Settlement Agreement for minor, irregular or impracticable benefits, the tax and Class 1B National Insurance are generally due by 22 October when paid electronically, or 19 October for other payment methods.

The calculations should be prepared early because the employer bears the tax and National Insurance cost under the agreement.

What happens if an FPS is late?

HMRC can charge penalties for late payroll reporting. The penalty may depend on the number of employees and the employer’s compliance history.

Certain limited exceptions can apply, but employers should not rely on them as a routine grace period. If a report is late, include the appropriate late-reporting reason and submit it as soon as possible.

Regular late filing can also create incorrect PAYE estimates and employee record problems.

What happens if PAYE is paid late?

HMRC can charge late-payment interest and penalties when PAYE and National Insurance are not paid on time. The penalty rate can depend on how many defaults occur during the tax year.

Check the PAYE account after filing and payment. A payment with the wrong reference may not be allocated correctly, even when the money left the business bank account before the deadline.

If the business cannot pay in full, contact HMRC promptly rather than delaying without communication.

Common payroll mistakes

• Sending the FPS after employees have been paid
• Using the bank transfer date instead of the regular payday
• Missing overtime, commission or statutory pay
• Applying an outdated tax code
• Failing to report a complete no-payment tax month
• Sending the EPS after the 19th
• Paying HMRC without allowing clearing time
• Using an incorrect payment reference
• Leaving starter and leaver information incomplete
• Forgetting the final-submission indicator

A written payroll checklist and independent review can prevent many of these problems.

Payroll records employers should retain

Keep records supporting the figures reported to HMRC, including employee details, hours, pay rates, deductions, leave, statutory payments, tax codes and submission confirmations.

Records should also support National Minimum Wage compliance, pension duties and holiday-pay calculations where relevant.

Secure access is essential because payroll contains sensitive personal and financial information. Limit access to people who genuinely need it and use suitable systems for storing and transferring data.

Get help managing payroll deadlines

Reliable payroll is about more than producing a payslip. It requires accurate calculations, timely HMRC reporting, correct payments and secure records every pay period.

Real Key Accountancy supports UK employers with payroll processing, PAYE reporting and ongoing bookkeeping. Payroll support is quoted according to employee numbers and pay frequency; bookkeeping support is quoted according to employee numbers, pay frequency and agreed scope.

View pricing. Pricing and service suitability are subject to office approval.

Frequently asked questions

When must an FPS be sent?

It should normally be sent to HMRC on or before the day employees are paid.

When is monthly PAYE due?

Electronic payment is generally due by the 22nd of the following tax month. A cheque sent by post must normally reach HMRC by the 19th.

When is an EPS due?

Send it by the 19th of the following tax month for HMRC to apply a reduction to the relevant PAYE bill.

When must employers issue P60s for 2026/27?

Employees who remain employed on 5 April 2027 should receive their P60 by 31 May 2027.

Does quarterly PAYE change FPS reporting?

No. Even when HMRC agrees quarterly payments, the FPS is still normally required on or before each payday.

This article provides general information and is not personalised payroll, tax or employment-law advice. Requirements vary, so obtain guidance based on your organisation and workforce.