2026 Payroll deadlines are the dates that keep pay, reporting and payments on track. They cover pay day reporting, monthly HMRC payments and year-end tasks like P60s. In 2026, the deadlines are familiar, but expectations keep rising. HMRC reporting is frequent and employees notice errors fast.
This guide sets out the key UK payroll deadlines in 2026. It also explains what happens if an employer misses them. It can be used as a working calendar, with internal cut-offs built around it.
Why 2026 payroll deadlines matter for compliance
Missing HMRC dates and payroll deadlines costs both money and time. HMRC can charge penalties for late RTI reports and late PAYE payments. Interest can also apply, which turns a small delay into an ongoing cost. Late or incorrect payroll data usually creates more corrections, queries and pressure on internal teams.
Late RTI reporting can trigger a monthly penalty, based on the size of the PAYE scheme. HMRC allows a small buffer for minor delays, but repeated late filing can still lead to contact and penalties. If payroll data is wrong and the employer didn’t take reasonable care, HMRC can also charge an inaccuracy penalty.
Late PAYE and National Insurance payments can also trigger penalties. For regular monthly or quarterly PAYE, the charge can be a percentage of the amount paid late, depending on how often the employer pays late in the tax year. If the PAYE bill remains unpaid, further penalties can apply at 6 months and 12 months. Interest can also be charged, so the total cost can keep rising until it’s settled.
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What happens if an employer misses 2026 payroll deadlines?
The impact depends on which deadline is missed. Some problems are quick to fix. Others create a chain of extra work.
Common outcomes include:
- Late RTI submissions (‘FPS and EPS’) can lead to penalties and follow-up from HMRC
- Late Paye As You Earn (‘PAYE’) payments can lead to interest and late payment charges
- Late P11D(b) filing, can lead to HMRC charging £100 per 50 employees for each month or part month it’s late
- Missing year-end documents can trigger employee complaints and extra HMRC queries
- More internal checking, because finance can’t rely on payroll outputs
Some misses are avoidable with simple planning. Bank holidays are a good example. If payday moves, payroll still needs the usual pay date recorded correctly for reporting.
Monthly 2026 payroll deadlines UK employers must meet
Monthly deadlines apply whatever pay frequency the employer uses. Weekly and four-weekly payroll still sits inside the same tax months. The safest approach is to plan around pay days first, then work back to cut-offs.
There are three core monthly duties:
- Report pay on time
- Send required employer summaries
- Pay HMRC on time
Each one has a clear date rule.
Payday reporting rules under RTI
The headline rule is simple. The employer must send an FPS on or before every payday. It reports pay and deductions for each employee.
This catches teams out when pay changes happen late. A correction run, bonus run or off-cycle payment still counts as a payment event. If there’s any kind of extra pay run, an FPS must be submitted on or before the payment date.
A simple check that helps
• If money is leaving for employees, payroll reporting needs to match the timing
• If pay happens early due to a bank holiday, the normal pay date should be kept in the payroll record
Ask for an RTI exception report example, built to spot late changes before payday
Employer Payment Summary deadlines
An EPS is used for certain employer level updates. A common one is telling HMRC that no employees were paid in a tax month. In that case, the EPS is due by the 19th of the following tax month.
Other EPS uses can include statutory payment recoveries and other adjustments. The important point is timing. If it’s delayed, HMRC may treat the employer as late and/or estimate the bill.
A simple rule of thumb
• If the employer needs to change what HMRC expects for that tax month, check if an EPS is needed
• If it is, aim to submit well before the 19th of the following month to reduce risk
PAYE and NIC 2026 payroll deadlines
The PAYE bill is the tax and National Insurance due to HMRC. For monthly payers, it’s due by the 22nd of the following month if paying electronically. If paying by cheque through the post, it must reach HMRC by the 19th of the tax month following the payment.
If employers miss the deadline, HMRC may charge interest and late payment penalties.
Payroll cut-offs that finance teams care about
Cut-offs are not an HMRC rule, but they drive compliance. Late data and approvals force rushed changes and create extra rework. Both increase the chance of wrong pay and late reporting.
A clear cut-off model also protects staff wellbeing. Payroll teams work better with fewer last-minute surprises. Employees get clearer outcomes and fewer corrections. Employers are better placed to pay their employees correctly and on time.
Bank holidays that affect pay dates in 2026
Bank holidays matter because they can shift pay dates and bank processing. If payday lands on a bank holiday, many employers pay earlier. Reporting still expects the usual pay date to be recorded, even if pay happens earlier.
In England and Wales, the remaining 2026 bank holidays are:
3rd April- Good Friday
6th April - Easter Monday
4th May- Early May bank holiday
25th May - Spring bank holiday
31st August - Summer bank holiday
25th December - Christmas Day
28th December - Boxing Day (substitute day)
In Scotland, the remaining 2026 bank holidays are:
3rd April - Good Friday
4th May - Early May bank holiday
25th May - Spring bank holiday
3rd August - Summer bank holiday
30th November - St Andrew’s Day
25th December - Christmas Day
28th December - Boxing Day (substitute day)
In Northern Ireland, the remaining 2026 bank holidays are:
17th March - St Patrick’s Day
3rd April - Good Friday
6th April - Easter Monday
4th May - Early May bank holiday
25th May - Spring bank holiday
13th July - Battle of the Boyne (Orangemen’s Day) (substitute day)
31st August - Summer bank holiday
25th December - Christmas Day
28th December - Boxing Day (substitute day)
A simple planning step
• Flag bank holiday weeks in the payroll calendar
• Move cut-offs earlier, not later
• Confirm bank file timelines with the bank or payment partner
Annual payroll deadlines and year-end responsibilities
Annual deadlines tend to cluster between April and October. They sit around the end of the tax year, which runs from 6th April to 5th April. For 2026, that means the 2025/26 tax year ends on 5th April 2026.
This is where employers often feel pressure. There’s normal payroll work, plus year-end reporting and employee documents. A year-end plan helps. These dates don’t change much year to year, though should always be checked going into the new tax year. Employers should also check for any new payroll reporting requirements.
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Key payroll compliance dates in 2026
These are the deadlines most UK employers recognise. Not every employer will have all of them. Benefits reporting and PSAs depend on what the employer offers.
Key dates to build into a 2026 payroll calendar
• 4th April 2026 Gender Pay Gap reporting deadline for private and voluntary sector employers
• 5th April 2026 registration deadline if the employer wants to voluntarily payroll benefits in 2026/27
• 31st May 2026 deadline to give employees a P60
• 1st June 2026 deadline to give employees payrolled benefits information for the 2025/26 tax year
• 5th July 2026 deadline to apply for a PAYE Settlement Agreement (PSA) for the 2025/26 tax year
• 6th July 2026 P11D reporting deadline, where applicable
• 22nd July 2026 Class 1A National Insurance payment deadline if paying electronically
• 22nd October 2026 PSA tax and Class 1B National Insurance payment deadline if paying electronically
If the employer pays by cheque, the payment deadlines are earlier. This can catch some teams out, so it’s worth flagging in the payroll calendar.
What changes at the start of the 2026/27 tax year?
The new tax year starts on 6th April 2026. That first payroll after the start of the year is when issues can arise for employers on legacy software. The safest approach is a start-of-year checklist that payroll and finance both sign off.
Checks most employers need each April
• Update payroll tables and confirm PAYE settings before the first 2026/27 run
• Confirm National Insurance settings for the new year, including any threshold updates
• Confirm statutory payment rates once the final rates are published
• Confirm pension settings, including auto-enrolment categories and contribution rules
• Confirm pay and deduction rules that can affect minimum wage compliance, like salary sacrifice
These checks keep the year-start clean and reduces fixes later.
With PayCaptain, year-start updates and routine checks are handled as part of delivery. HMRC-recognised payroll software receives updates like tax code notices. PayCaptain applies software updates and year-start tables, runs RTI submissions, validation checks, reconciliations and produces P60s.
The employer still needs to confirm key input data, like starters, leavers, hours, absences and benefit changes, so payroll stays accurate.
Payrolling benefits in kind. What 2026 means
Payrolling benefits in kind (‘PBIK’) means taxing benefits through payroll. It changes the flow of data and the employee experience. It also changes what payroll needs from HR and benefits teams.
For 2026, one date matters if the employer wants to voluntarily payroll benefits in the 2026/27 tax year. Registration needs to be done by 5th April 2026 for the current voluntary service, with some exclusions for certain benefits.
Mandatory payrolling of benefits is planned from April 2027. There’s also a separate timeline for loans and accommodation, with a registration service expected to go live in November 2026 for payrolling from April 2027.
Practical implications for 2026 planning
• Decide early if the employer will volunteer for 2026/27, then register by 5th April 2026
• Plan employee comms, because employees must be told by 1st June after the end of each tax year
• Check data quality, because benefits values need to be right before payroll runs
• Align HR, payroll and finance on ownership, since benefits data often sits outside payroll
Book a demo to see PayCaptain’s readiness for PBIK
Key HMRC submissions and reporting dates
Many employers know the dates but not the logic behind them. This section puts the key submissions in plain terms, with the timing rules that matter.
If employers use payroll software or an outsourced payroll service, the software will guide the steps. The employer still owns the outcomes. That means the employer still needs a payroll calendar and a sign-off trail.
FPS vs EPS and when each is used
FPS is the main payment report. It tells HMRC what was paid to employees and what was deducted from gross pay. It must be sent on or before each payday (both main pay run and any ad hoc runs).
EPS is an employer summary report. It’s used when the employer needs to adjust what HMRC expects at employer level, such as telling HMRC no employees were paid in a tax month. That no-pay EPS is due by the 19th of the following tax month.
A simple way to remember it
• FPS follows the employee payment
• EPS follows the employer position for that tax month
End of year reporting and employee documents
The year-end period has a predictable pattern. Final payroll for the tax year is finished and employee documents are issued.
Key duties include
• Provide a P60 to each employee who was employed on 5th April, by 31st May
• Report expenses and benefits by 6th July where P11D reporting applies
• Pay Class 1A National Insurance by 22nd July if paying electronically
For payrolled benefits, the employer must still give employees information by 1st June after the end of the tax year.
Correcting payroll after year end
Mistakes can happen. The goal is to fix them with a clear record. Payroll teams should avoid silent fixes that no one can trace later.
A practical correction approach
• Confirm what went wrong and which period is affected
• Correct in payroll, not via manual payments where possible
• Keep a clear note of what changed and who approved it
• Make sure reporting matches the corrected pay event
This helps payroll, finance and auditors. It also helps the employee, because the online payslip tells a clearer story.
Book a demo showing how PayCaptain handles corrections with a clear audit trail
How to plan payroll activity across the year
A payroll calendar isn’t just a list of HMRC dates. It’s also a working plan that includes cut-offs, owners and checks. It should be shared across payroll, HR and finance. If it lives in one inbox, it will fail.
The aim is steady delivery. Correct pay, correct reporting and clear evidence reduces stress in payroll teams.
Build a payroll calendar the business can follow
Start with pay dates for each payroll group. Then add the reporting rules and add internal cut-off dates for data, approvals and checks.
A good payroll calendar usually includes
• Pay dates for each payroll group
• FPS rule, on or before payday
• EPS cut-off, where relevant, before the 19th of the following month
• PAYE payment due dates, 22nd when sending electronically or 19th when sending by post
• Bank holiday flags, with earlier cut-offs
• Named owners for each step, so nothing is assumed
Create a monthly evidence pack for finance and audit
Finance teams don’t want to have to chase proof. Auditors don’t want long email chains. A monthly evidence pack keeps payroll calm, turning questions into quick answers.
A useful pack can include
• Payroll run totals and key variances
• Approval record for the run
• Payment confirmation and bank totals
• PAYE liability summary for finance
• Notes for material changes, like one-off payments or back pay
It doesn’t need to be complex, just repeatable and easy to find.
See PayCaptain’s advanced payroll reporting in action
Create a year-end plan in January 2026
Year-end pressure starts months earlier than people think. Benefits data needs checking, leaver and starter processes need tightening and payrolling benefits decisions need lead time.
A January plan can cover
• Who owns P60 production and delivery, including electronic access
• Whether benefits will be reported by P11D or payrolled, with clear owners
• Whether a Payment Settlement Agreement is needed, then apply by 5th July if it’s new for that year
• A comms plan for employees, especially around benefits and year-end documents
This reduces last-minute work and employee confusion, which is where many queries start.
Reduce risk with simple controls
Controls don’t need to be complex. They need to be consistent and to fit the team’s real workload.
Simple controls that help
• Maker-checker review for key changes, like bank details
• Exception checks for outliers, like unusually high pay
• Clear sign-off points, with named approvers
• A record of what changed since last run
• A standard approach for off-cycle payments, with the right reporting timing
These controls protect employees as well as the employer. They reduce wrong pay, late fixes and stress.
Final thoughts from PayCaptain
UK payroll deadlines in 2026 still set the pace for pay, reporting and payments. The rules are familiar, yet pressure is higher because RTI is frequent and mistakes show up fast. When deadlines slip, costs can rise through penalties, interest and extra corrections. The real strain often lands on payroll and finance teams, not just the balance sheet.
A steady year needs a working payroll calendar, not a list of dates. Monthly routines should line up payday reporting, employer summaries and PAYE settlement, with clear internal cut-offs. Bank holidays need special care because they shift cash timing, while reporting still expects the usual pay date in the record. Year-end work then clusters from April to October, so early planning, clear ownership and a simple evidence trail keep queries and rework down.
PayCaptain supports that steadier rhythm through updates, checks, submissions and year-end outputs. Employers still own data quality and timely inputs, so outcomes stay accurate. When both sides do their part, payroll stays compliant and predictable.
Book a demo of PayCaptain’s checks, submissions and year-end outputs
