Compliance
UK HR compliance calendar 2026/27
Every statutory date and recurring deadline a UK SMB employer runs into across the 2026/27 tax year — PAYE and RTI due dates, the payroll year-end sequence from the final FPS through P60s, P11Ds and Class 1A National Insurance, PAYE Settlement Agreement dates, and the two statutory changes that bracket the year — sourced directly from gov.uk, HMRC guidance and legislation.gov.uk.
Where this comes from
Every date below links to a primary source — gov.uk, HMRC guidance, or legislation.gov.uk — and was taken from that source on 27 August 2026. Dates that no primary source confirms are left out rather than guessed at: there is no row for a holiday-year boundary, because UK law does not fix one, and the 1 April 2027 minimum-wage row states the date only, because the 2027 rates are not yet published.
2026/27 tax year
What's due, and when?
Grouped by month, running from the start of the 2026/27 tax year on 6 April 2026 through to the last deadline it generates — the PAYE Settlement Agreement payment on 22 October 2027. Recurring obligations (the monthly EPS on the 19th, the monthly PAYE payment on the 22nd, and the quarterly alternative for smaller employers) are expanded into each instance so nothing is hiding behind a "monthly" label. The full payment submission has no row of its own: it is due on or before each payday, which is your date, not a statutory one.
April 2026
The 2026/27 tax year begins: payroll records and software need updating
Payroll yearEmployers update employee payroll records and load the new tax codes, rates and thresholds from the first pay run of the new year.
gov.uk: payroll: annual reporting and tasks — primary source
Statutory sick pay reform takes effect: waiting days and the lower earnings limit are gone
Statutory changeERA 2025 ss.10–13 commence: SSP is payable from the first qualifying day and the LEL is no longer a bar to eligibility.
ERA 2025 ss.10–13; SI 2026/373 — primary source
Final FPS or EPS deadline for the 2025/26 tax year
Payroll yearLast date to send the final full payment submission for 2025/26; from 20 April corrections have to go in as year-to-date figures.
gov.uk: send your final payroll report — primary source
May 2026
EPS deadline for claiming statutory-pay reductions
PAYE & RTIMonthly (19th)Employers reclaiming statutory pay or reporting a nil payment send an Employer Payment Summary by the 19th, so HMRC nets it off before the 22nd.
gov.uk: reporting to HMRC — primary source
PAYE and National Insurance due to HMRC
PAYE & RTIMonthly (22nd)Employers pay what they owe for the tax month ending on the 5th by the 22nd electronically, or by the 19th when paying by post.
gov.uk: pay PAYE tax — primary source
P60 deadline for 2025/26
Payroll yearThe employer must give a P60 by 31 May to everyone on the payroll on 5 April 2026.
gov.uk: payroll: annual reporting and tasks — primary source
June 2026
EPS deadline for claiming statutory-pay reductions
PAYE & RTIMonthly (19th)Employers reclaiming statutory pay or reporting a nil payment send an Employer Payment Summary by the 19th, so HMRC nets it off before the 22nd.
gov.uk: reporting to HMRC — primary source
PAYE and National Insurance due to HMRC
PAYE & RTIMonthly (22nd)Employers pay what they owe for the tax month ending on the 5th by the 22nd electronically, or by the 19th when paying by post.
gov.uk: pay PAYE tax — primary source
July 2026
PAYE Settlement Agreement deadline for 2025/26
Expenses & benefitsLast date to agree a PSA with HMRC covering 2025/26 expenses and benefits.
gov.uk: PSA deadlines and payment — primary source
P11D and P11D(b) due for 2025/26, with copies to employees
Expenses & benefitsEmployers report expenses and benefits online and give each employee a copy of their P11D by 6 July.
gov.uk: employer reporting: expenses and benefits — primary source
EPS deadline for claiming statutory-pay reductions
PAYE & RTIMonthly (19th)Employers reclaiming statutory pay or reporting a nil payment send an Employer Payment Summary by the 19th, so HMRC nets it off before the 22nd.
gov.uk: reporting to HMRC — primary source
PAYE and National Insurance due to HMRC
PAYE & RTIMonthly (22nd)Employers pay what they owe for the tax month ending on the 5th by the 22nd electronically, or by the 19th when paying by post.
gov.uk: pay PAYE tax — primary source
Quarterly PAYE due to HMRC (quarter to 5 July 2026)
PAYE & RTIQuarterly (under £1,500/month)Employers paying HMRC quarterly settle each quarter by the 22nd after it ends.
gov.uk: pay PAYE tax — primary source
Class 1A National Insurance due on 2025/26 benefits
Expenses & benefitsClass 1A NIC on reported benefits is due by 22 July electronically, or 19 July by post.
gov.uk: employer reporting: expenses and benefits — primary source
August 2026
EPS deadline for claiming statutory-pay reductions
PAYE & RTIMonthly (19th)Employers reclaiming statutory pay or reporting a nil payment send an Employer Payment Summary by the 19th, so HMRC nets it off before the 22nd.
gov.uk: reporting to HMRC — primary source
PAYE and National Insurance due to HMRC
PAYE & RTIMonthly (22nd)Employers pay what they owe for the tax month ending on the 5th by the 22nd electronically, or by the 19th when paying by post.
gov.uk: pay PAYE tax — primary source
September 2026
EPS deadline for claiming statutory-pay reductions
PAYE & RTIMonthly (19th)Employers reclaiming statutory pay or reporting a nil payment send an Employer Payment Summary by the 19th, so HMRC nets it off before the 22nd.
gov.uk: reporting to HMRC — primary source
PAYE and National Insurance due to HMRC
PAYE & RTIMonthly (22nd)Employers pay what they owe for the tax month ending on the 5th by the 22nd electronically, or by the 19th when paying by post.
gov.uk: pay PAYE tax — primary source
October 2026
EPS deadline for claiming statutory-pay reductions
PAYE & RTIMonthly (19th)Employers reclaiming statutory pay or reporting a nil payment send an Employer Payment Summary by the 19th, so HMRC nets it off before the 22nd.
gov.uk: reporting to HMRC — primary source
PAYE and National Insurance due to HMRC
PAYE & RTIMonthly (22nd)Employers pay what they owe for the tax month ending on the 5th by the 22nd electronically, or by the 19th when paying by post.
gov.uk: pay PAYE tax — primary source
Quarterly PAYE due to HMRC (quarter to 5 October 2026)
PAYE & RTIQuarterly (under £1,500/month)As above, for the quarter 6 July – 5 October 2026.
gov.uk: pay PAYE tax — primary source
Tax and NI due under a 2025/26 PSA
Expenses & benefitsPSA tax and Class 1B NIC are due by 22 October electronically, or 19 October by post.
gov.uk: PSA deadlines and payment — primary source
November 2026
EPS deadline for claiming statutory-pay reductions
PAYE & RTIMonthly (19th)Employers reclaiming statutory pay or reporting a nil payment send an Employer Payment Summary by the 19th, so HMRC nets it off before the 22nd.
gov.uk: reporting to HMRC — primary source
PAYE and National Insurance due to HMRC
PAYE & RTIMonthly (22nd)Employers pay what they owe for the tax month ending on the 5th by the 22nd electronically, or by the 19th when paying by post.
gov.uk: pay PAYE tax — primary source
December 2026
EPS deadline for claiming statutory-pay reductions
PAYE & RTIMonthly (19th)Employers reclaiming statutory pay or reporting a nil payment send an Employer Payment Summary by the 19th, so HMRC nets it off before the 22nd.
gov.uk: reporting to HMRC — primary source
PAYE and National Insurance due to HMRC
PAYE & RTIMonthly (22nd)Employers pay what they owe for the tax month ending on the 5th by the 22nd electronically, or by the 19th when paying by post.
gov.uk: pay PAYE tax — primary source
January 2027
Unfair dismissal qualifying period drops from two years to six months
Statutory changeERA 2025 s.25 comes into force, amending ERA 1996 s.108 and omitting the s.124 cap on the compensatory award, subject to transitional and saving provisions.
ERA 2025 s.25; SI 2026/559 — primary source
EPS deadline for claiming statutory-pay reductions
PAYE & RTIMonthly (19th)Employers reclaiming statutory pay or reporting a nil payment send an Employer Payment Summary by the 19th, so HMRC nets it off before the 22nd.
gov.uk: reporting to HMRC — primary source
PAYE and National Insurance due to HMRC
PAYE & RTIMonthly (22nd)Employers pay what they owe for the tax month ending on the 5th by the 22nd electronically, or by the 19th when paying by post.
gov.uk: pay PAYE tax — primary source
Quarterly PAYE due to HMRC (quarter to 5 January 2027)
PAYE & RTIQuarterly (under £1,500/month)As above, for the quarter 6 October 2026 – 5 January 2027.
gov.uk: pay PAYE tax — primary source
February 2027
EPS deadline for claiming statutory-pay reductions
PAYE & RTIMonthly (19th)Employers reclaiming statutory pay or reporting a nil payment send an Employer Payment Summary by the 19th, so HMRC nets it off before the 22nd.
gov.uk: reporting to HMRC — primary source
PAYE and National Insurance due to HMRC
PAYE & RTIMonthly (22nd)Employers pay what they owe for the tax month ending on the 5th by the 22nd electronically, or by the 19th when paying by post.
gov.uk: pay PAYE tax — primary source
March 2027
EPS deadline for claiming statutory-pay reductions
PAYE & RTIMonthly (19th)Employers reclaiming statutory pay or reporting a nil payment send an Employer Payment Summary by the 19th, so HMRC nets it off before the 22nd.
gov.uk: reporting to HMRC — primary source
PAYE and National Insurance due to HMRC
PAYE & RTIMonthly (22nd)Employers pay what they owe for the tax month ending on the 5th by the 22nd electronically, or by the 19th when paying by post.
gov.uk: pay PAYE tax — primary source
April 2027
National Minimum Wage and National Living Wage rates change
Pay ratesNMW/NLW rates rise on 1 April every year; the 2027 rates are announced ahead of the date.
gov.uk: National Minimum Wage and National Living Wage rates — primary source
The 2026/27 tax year ends: final FPS due on or before the last payday
Payroll yearThe tax year closes on 5 April; the final full payment submission goes on or before the employees’ last payday of the year.
gov.uk: send your final payroll report — primary source
The 2027/28 tax year begins: payroll records and software need updating
Payroll yearEmployers update employee payroll records and load HMRC’s 2027/28 rates and thresholds before the first pay run.
gov.uk: payroll: annual reporting and tasks — primary source
EPS deadline for claiming statutory-pay reductions
PAYE & RTIMonthly (19th)Employers reclaiming statutory pay or reporting a nil payment send an Employer Payment Summary by the 19th, so HMRC nets it off before the 22nd.
gov.uk: reporting to HMRC — primary source
Final FPS or EPS deadline for the 2026/27 tax year
Payroll yearLast date to send the final submission for 2026/27, flagged as the final submission for the year.
gov.uk: send your final payroll report — primary source
PAYE and National Insurance due to HMRC
PAYE & RTIMonthly (22nd)Employers pay what they owe for the tax month ending on the 5th by the 22nd electronically, or by the 19th when paying by post.
gov.uk: pay PAYE tax — primary source
Quarterly PAYE due to HMRC (quarter to 5 April 2027)
PAYE & RTIQuarterly (under £1,500/month)As above, closing the 2026/27 tax year for quarterly payers.
gov.uk: pay PAYE tax — primary source
May 2027
P60 deadline for 2026/27
Payroll yearThe employer must give a P60 by 31 May to everyone on the payroll on 5 April 2027.
gov.uk: payroll: annual reporting and tasks — primary source
July 2027
PAYE Settlement Agreement deadline for 2026/27
Expenses & benefitsLast date to agree a PSA with HMRC covering 2026/27 expenses and benefits.
gov.uk: PSA deadlines and payment — primary source
P11D and P11D(b) due for 2026/27, with copies to employees
Expenses & benefitsEmployers report expenses and benefits online and give each employee their copy by 6 July.
gov.uk: employer reporting: expenses and benefits — primary source
Class 1A National Insurance due on 2026/27 benefits
Expenses & benefitsClass 1A NIC due by 22 July electronically, 19 July by post.
gov.uk: employer reporting: expenses and benefits — primary source
October 2027
Tax and NI due under a 2026/27 PSA
Expenses & benefitsPSA tax and Class 1B NIC due by 22 October electronically, 19 October by post.
gov.uk: PSA deadlines and payment — primary source
Operator angle & related
What actually bites at month-end?
The 19th and the 22nd repeat every month without fail, and they are the pair most likely to slip when a payday moves around a bank holiday or a founder is running payroll by hand alongside everything else. The year-end sequence is worse, because it is sequential and each step depends on clean data from the last: the final FPS by 19 April, P60s by 31 May, P11Ds and P11D(b) by 6 July, then Class 1A National Insurance by 22 July. Miss the absence and benefit records that feed them and you are reconstructing a year of payroll in June.
Taito.ai keeps the leave, absence and attendance records those deadlines depend on — balances, absence history, and the underlying data — in one place, so the numbers behind these dates are ready when you need them.