Employer payroll deadline calendar

GOV.UK says employers use payroll software to send a Full Payment Submission to HMRC on or before employees' payday. The calendar should therefore start with actual paydays, not just month-end tax dates.

If staff are paid on different days in the same tax month, each payday can create a reporting point. Keep the usual payday visible even when a bank holiday or operational issue changes the payment timing.

HMRC says monthly PAYE bills are due by the 22nd of the next tax month when paying electronically, or by the 19th if paying by post. Quarterly PAYE payment timing can apply in some cases, so the payment basis should be confirmed before building reminders.

After sending payroll reports, employers can usually view the amount due in the next tax month. Add a review reminder before the payment date so there is time to check statutory pay, corrections or Employer Payment Summary items.

GOV.UK says employers have to provide a workplace pension scheme for eligible staff as soon as their first member of staff starts working. Eligible staff criteria include age, earnings and usually working in the UK.

A practical calendar should include pension assessment, staff communications, contribution payment checks and re-enrolment review points. Business Sorted can hold reminders, but the exact duties should be confirmed against official pension guidance and payroll records.

Use the deadline calculators and admin checklist to keep payroll tasks visible alongside tax, VAT and business-admin dates. If payroll is outsourced, agree who owns each reminder so reporting and payment responsibilities are not assumed by both sides.

This is general organisation guidance. Payroll, tax code, statutory pay and pension situations can become technical quickly, so use HMRC, The Pensions Regulator and professional support where needed.