22nd of every month: Pay PAYE and National Insurance to HMRC
Income Tax and National Insurance deducted through the payroll must reach HMRC by the 22nd of the following month when paid electronically, or the 19th by post.
Is this you?
Every employer that deducts tax or National Insurance. Employers who usually pay under £1,500 a month can ask HMRC to pay quarterly instead.
The detail
The amount due is what the Full Payment Submission reported for the tax month, which runs from the 6th to the 5th, less any Employment Allowance or statutory pay recovered on the Employer Payment Summary.
If nothing was paid in a tax month, an Employer Payment Summary telling HMRC so is due by the 19th, or HMRC estimates a bill.
What it costs
The first late payment in a tax year is not penalised; after that, penalties of 1% to 4% of the late amount depending on how many times in the year, plus interest. Source: gov.uk and Companies House guidance, checked September 2026.
Now
Set up a variable Direct Debit with HMRC so the reported amount is collected automatically, or pay by Faster Payments before the 22nd.
