PAYE payment dates
4 min read · 2025-01-15
PAYE is due by the 22nd of each month for electronic payments, or the 19th for postal/cheque payments — covering tax and NI for the prior tax month (6th to 5th).
- Electronic payment: due by the 22nd of the month
- Postal/cheque payment: due by the 19th of the month
- Tax month runs 6th to 5th (e.g. April PAYE covers 6 April to 5 May, due by 22 May)
- Quarterly payment available if your average monthly liability is under £1,500