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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

Penalties for Failure to Pay on Time: Rules for specific taxes: Pay As You Earn (PAYE) and National Insurance Contributions (NIC): Obligations: Amounts payable under the PAYE Regulations 2003

All employers are required to deduct tax from payments to their employees and to pay this tax to us by the due date.

The PAYE regulations and NIC regulations set out when an employer must pay these amounts to us and this relates to a tax period. An employer’s tax period can be

  • monthly - to the 5th day of each month, or
  • quarterly - to the 5th day of every third month.

An employer with a monthly or quarterly tax period is required to pay the PAYE due

  • 17 days after the end of the relevant tax period if payment is made electronically, or
  • 14 days after the end of the relevant tax period if payment is made by any other method.

The provisions of the PAYE Regulations, with extensions and modifications, also apply to Class 1 and Class 1B NI contributions.

The employer is also required to pay any Class 1A contributions within a specific time. This is not later than

  • 22 July in the year immediately following the end of the year in respect of which the contribution is payable if payment is made electronically, or
  • 19 July in the year immediately following the end of the year in respect of which the contribution is payable if payment is made by any other method.

For the penalties chargeable see

  • CH152425 for an overview
  • CH152450+ for all in-year penalties, and
  • CH152750+ for all determinations, assessments, PSAs and any Class 1A debts.

FA09/SCH56