1. Overview

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

Pay by the 19th of each month if paying by cheque through the post.

What you’re paying

Your PAYE bill may include:

You pay your Class 1A National Insurance bill separately.

PAYE Settlement Agreements are also paid separately.

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

3 working days

5 working days

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).

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.