Payroll Deadlines: What Business Owners Need to Keep Track Of

Payroll deadlines are a fundamental part of running a compliant and efficient business. Timely and accurate payroll management ensures your employees are paid correctly, boosts staff morale, and keeps your business aligned with HMRC regulations. Failing to meet key payroll deadlines can lead to hefty fines, strained employee relationships, and unnecessary administrative burdens.

As a business owner, keeping track of the main payroll dates throughout the year is essential. This guide offers a detailed breakdown of the most important payroll deadlines that UK businesses must meet and explains how effective payroll solutions, like DHPayroll, can help ensure compliance.

Why Payroll Deadlines Matter

Missing a payroll deadline doesn’t just result in administrative hassle—it can have financial and legal consequences. HMRC may impose late filing penalties, charge interest on overdue payments, or deny reclaimable benefits if deadlines are missed. Moreover, late or incorrect payments can affect employee satisfaction and damage your business’s reputation.

To avoid these issues, employers must understand and prepare for each of the following key payroll deadlines:

Key Payroll Deadlines in the UK

1. End of Financial Year – 5th April

The UK financial year ends on 5th April, marking the conclusion of the payroll and tax reporting year. This is the last date for making adjustments, checking payroll records, and preparing final submissions. Businesses must ensure that all payroll data is accurate, including:

Employee earnings
Tax codes
National Insurance contributions
Statutory payments

This deadline is critical for submitting the Final Full Payment Submission (FPS) and preparing other year-end documentation.

2. Final Full Payment Submission (FPS) – 5th April

The Final FPS must be submitted to HMRC on or before 5th April. This document confirms all payments and deductions made to employees during the tax year. It includes:

Salaries and bonuses
PAYE tax deducted
Employee and employer NICs

Ensure all records are verified before submission. Any errors could require post-year-end corrections and may trigger penalties.

3. Employer Payment Summary (EPS) – 19th April

The EPS details any adjustments to your FPS, such as:

Statutory Maternity, Paternity, or Sick Pay
Employment Allowance claims
Apprenticeship Levy corrections

Submit this summary by 19th April to avoid losing entitlement to reclaimable payments. Failing to file can also result in discrepancies in HMRC records.

4. Issuing P60s – 31st May

Employers must provide P60s to all employees who are still employed at the end of the tax year. The deadline for issuing these documents is 31st May. P60s summarise:

Total pay for the year
Total tax and NICs deducted

They are essential for employees filing tax returns and proving income. Inaccuracies or delays can cause disputes and potential penalties.

5. Benefits in Kind Registration – 5th April

If you provide Benefits in Kind (BIKs)—such as company cars, private healthcare, or interest-free loans—you must register with HMRC to payroll these benefits in real-time. Registration must be completed by 5th April before the new tax year begins. Failing to do so means you must submit P11D forms, adding extra administrative tasks.

6. P11D Submission – 6th July

Businesses must file P11D forms by 6th July to report any non-payrolled benefits in kind. These forms help HMRC determine if additional tax is due from employees. Failure to submit P11Ds on time results in fines of £100 per 50 employees for each month overdue.

Make sure the data is:

Complete
Accurate
Matches any payroll benefits

7. Class 1A National Insurance Contributions – 19th July

Class 1A NICs are employer contributions on benefits in kind. These payments must be made by 19th July. Late payments result in interest and penalties. Employers should:

Accurately calculate Class 1A NICs
Ensure payment is submitted to HMRC on time

8. Monthly Payroll FPS – On or Before Payday

Each month, employers must send a Full Payment Submission to HMRC on or before payday. This FPS should detail:

Pay amounts
PAYE and NIC deductions
New employee starters or leavers

Missing monthly FPS deadlines can trigger automatic penalties, so it’s important to integrate this into your monthly payroll routine.

9. PAYE and NIC Payments – 22nd of Each Month

PAYE and NIC payments to HMRC are due by the 22nd of each month if paying electronically (or by the 19th if paying by post/cheque). These payments cover:

PAYE income tax deductions
Employer and employee NICs

Failure to pay on time leads to interest charges and possible fines. Consider setting up automated payments or reminders to avoid missing these monthly obligations.

10. Quarterly PAYE Payments (for eligible employers)

Smaller employers may be eligible to pay PAYE quarterly instead of monthly. If so, payments are due by:

22nd of July
22nd of October
22nd of January
22nd of April

Ensure payments are made promptly to avoid surcharges.

11. Auto-Enrolment Pension Contributions

Under UK pension law, employers must contribute to workplace pensions for eligible staff. Contributions should be submitted to the pension provider each payroll cycle. Non-compliance may result in:

Penalties from The Pensions Regulator
Employee complaints
Legal issues

Double-check with your pension provider to confirm timely and accurate submissions.

How DHPayroll Simplifies Payroll Compliance

Keeping up with all these deadlines can be overwhelming. That’s where DHPayroll comes in. With its cloud-based payroll software, DHPayroll helps streamline payroll operations by automating:

FPS and EPS submissions
P60 and P11D generation
NICs calculations
PAYE and pension tracking

The platform also offers deadline reminders, detailed reporting tools, and ongoing support to ensure your business meets HMRC requirements every time.

Whether you’re a small business or a growing enterprise, DHPayroll can reduce the stress of payroll compliance and help you avoid costly mistakes.

Conclusion

Understanding and meeting payroll deadlines is essential for running a compliant and efficient business. By keeping track of key dates—like the submission of FPS, EPS, and P11D forms, PAYE payments, and pension contributions—you can avoid penalties, maintain employee trust, and streamline your operations.

Partnering with a reliable payroll service like DHPayroll ensures you’re not alone in managing these responsibilities. With automation, expert support, and accurate reporting tools, DHPayroll helps your business stay compliant and focused on growth.