How do I know how much PAYE to pay HMRC and by when?
PAYE is calculated using: tax due, employee NI due, employer NI due, student loans due, apprenticeship levy due, minus any recoverable amounts such as employment allowance, SMP, SPP, SHPP, SPP, SAP credits.
You can find these totals on your Full Payment Submission (FPS for payments) and your Employer Payment Summary (EPS for credits) from your payroll software. Your payroll software should also produce a PAYE summary report for the tax year which will show you the amount due to be paid for each month.
PAYE payments are always due to HMRC by the 19th of the following month or if the payment is made electronically, by the 22nd of the following month.
For example, November 2020’s payroll PAYE amount will be due to HMRC no later than the 18th of December 2020 (19th is Saturday) or by the 22nd December if paid electronically by BACS or bank transfer.
Further Reading
If you would like more general information, the gov.uk website has a dedicated section on PAYE.
What should I do next?
Please contact Marc Taylor if you would like to explore how our dedicated Payroll Team can help you with your specific PAYE questions.
Published 14 October 2020
Last Updated 14 October 2020
14 October 2020
First published
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