Pay employers' PAYE tax and National Insurance

1. Overview

You must pay your PAYE bill to HM Revenue and Customs (HMRC) by the 22nd of the month (or the 19th if paying by post) when you’re running payroll.

Construction Industry Scheme (CIS) payments are paid in the same way and have the same deadlines.

Ways to pay

Make sure you pay HMRC by the deadline. You may have to pay interest and penalties if your payment is late.

The time you need to allow depends on how you pay.

Same or next day

• online or telephone banking (Faster Payments)
• CHAPS

3 working days

• by debit or credit card online (BillPay)
• Bacs
• at your bank or building society
• at the Post Office
• Direct Debit (if you’ve already set one up)
• by post

5 working days

• Direct Debit (if you haven’t set up one before)

If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before it (unless you’re paying by Faster Payments).

Early or late payments

Payments are considered:

• early if paid before the start of the tax month you want to pay for
• late if paid after the end of the tax month you want to pay for

If you make an early or late payment, tell HMRC the tax year and the tax month the payment is for. How you do this depends on your payment method.

Payment booklets

You need your HMRC payment booklet, if you pay at a bank or building society, at the Post Office or by cheque in the post.

You can ask HMRC to stop sending you payment booklets if you pay by online or telephone banking, Direct Debit, or by debit or credit card online.

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Last updated: 25 February 2015