PAYE Rates and Deadlines

If you don’t have access to payroll software that will make all your enrolment calculations and submit them on your behalf, you’re likely to use HMRC Basic PAYE Tools (BPT) to manage your payroll. If that’s the case, the following information about PAYE rates and deadlines will help you meet your automatic enrolment duties.

The official GOV.UK website is the best place to find the up-to-date, accurate PAYE information you need to operate your payroll, meet your auto enrolment obligations, and apply the relevant expenses and benefits to your employees.

For the 2015 to 2016 tax year, the PAYE rates to use when calculating the relevant expenses can be found here.

The PAYE rates for the 2014 to 2015 tax year can be found here.

Important PAYE Deadlines

HMRC has introduced penalties for employers who file inaccurate or late PAYE reports, so it’s essential, if you’re filing your payroll information manually, that you file accurate reports by the following deadlines.

Submission deadlines:

19 May – Deadline for the submission of your P14 or substitutes, and the last date for your P35 to reach your HMRC office.
31 May – Last date to give a P60 form to each employee who was working for you as of 5 April.
6 July – Last date for form P9D and P11D or substitutes, and Class 1A NI contributions on form P11D(b) to reach your HMRC office. You must also give a copy of form P9D, P11D or equivalent to each employee by this date.

Payment deadlines

Payment of monthly PAYE/NI contributions must be received by:

Electronic payment – Must be cleared by HMRC’s bank account by the 22^nd of the following month (or the last working day before the 22^nd of the following month).
Postal payment – Must be received by HMRC by the 19^th of the following month (or the last working day before the 19^th of the following month).

Payment of quarterly PAYE/NI contributions must be received by:

Electronic payment – Quarter 1 must be cleared by HMRC’s bank account by 22^nd July; quarter 2 by 22^nd October; quarter 3 by 19^th January; and quarter 4 by 19^th April (or the last working day before the deadline in the applicable month).
Postal payment – The same deadlines apply as above, although rather than being cleared, the payment should be received by HMRC on or before the quarterly dates listed.

How can Primo Payroll help?

Primo Payroll is an easy to use, fully automated PAYE solution that ensures your reports are submitted on time. Data input is intuitive and straightforward, with on the fly payroll calculation as you enter the data. Most importantly, Primo Payroll keeps up to date with the latest PAYE legislation to help make your compliance concerns a thing of the past.

For more information about how Primo Payroll can help you, please get in touch with our support team today.