When should payroll be paid?
In regards to salary it can be weekly, fortnightly or monthly- it can be paid whenever you choose.
With income tax and NI this has to be paid either monthly or on a quarterly basis. Your payroll can be done quarterly if the monthly due figure is not more that £1,500. If it is over £1,500 it has to be done monthly.
The money you need to pay to HMRC is always due on the 19th of the following month. For example if you have just had the June payroll, the money due will be by July 19th.
For a quarterly payroll, it always runs per tax year (from 6th April 2018 to 5th April 2019) and there are four set quarters in each tax year, always as follows:
1st quarter – April, May, and June – pay PAYE & NI by 19th July.
2nd quarter – July, August, and September – pay PAYE & NI by 19th October.
3rd quarter – October, November, and December – pay PAYE & NI by 19th January.
4th quarter – January, February, and March – pay PAYE & NI by 19th April.
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