The UK payroll calendar 2026-27: key dates

The UK payroll calendar runs from 6 April to 5 April — the tax year — and contains a fixed set of dates and deadlines that every payroll team needs to plan around. Missing any of these dates creates HMRC penalties, disrupts employee payments, or leaves you with year-end tasks piling up in a rush. Here are the key dates for the 2026-27 tax year.

April 2026

6 April — New tax year begins. Updated tax tables, NI rates, statutory payment rates, and NI category thresholds take effect. Payroll software should be updated before the first pay run of the new tax year.

19 April — PAYE and NI for March tax month due (electronic payment by 22nd).

6 April — New Employment Allowance claim must be made via EPS if not automatically carried forward.

May 2026

19 May — PAYE and NI for April tax month due.

31 May — P60s must be issued to all employees still in employment on 5 April 2026.

June 2026

6 June — P11D expenses and benefits reporting window opens.

19 June — PAYE and NI for May tax month due.

July 2026

6 July — P11D and P11D(b) submission deadline for 2025-26 expenses and benefits.

19 July — PAYE and NI for June tax month due.

22 July — Class 1A NI due on P11D benefits (electronic payment).

August to November 2026

19th of each month — PAYE and NI for previous tax month due (22nd for electronic payment).

October — auto-enrolment re-enrolment window if your staging date anniversary falls here.

December 2026

19 December — PAYE and NI for November due.

Christmas payday — if your usual December payday falls on Christmas Day or Boxing Day, pay employees earlier (BACS must still be submitted three banking days ahead of the intended payment date).

January to March 2027

19th of each month — PAYE and NI for previous tax month due.

31 January 2027 — Self-assessment tax return filing deadline (relevant for directors and employees with complex tax affairs, though not a payroll obligation directly).

End of tax year: April 2027

5 April — Last day of the 2026-27 tax year.

19 April 2027 — Final PAYE and NI for March 2027 tax month due.

6 April 2027 — New tax year begins. Updated rates apply immediately.

Bank Holiday payday adjustments for 2026-27

Where a payday falls on a Bank Holiday, the BACS submission must be moved forward so that employees receive pay on the last banking day before the holiday. Key Bank Holidays to plan around: Good Friday 3 April 2026, Easter Monday 6 April 2026 (which also coincides with the new tax year), Early May Bank Holiday 4 May 2026, Spring Bank Holiday 25 May 2026, August Bank Holiday 31 August 2026, Christmas Day 25 December 2026, Boxing Day 28 December 2026 (as 26 December falls on a Saturday).

See our guides on BACS payments for payroll: setup and timing and RTI submissions: FPS and EPS explained for the submission mechanics behind these dates.

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