Useful dates for payroll teams in 2024-25

1 April 2024
National Living Wage & National Minimum Wage increases

4 April

Deadline for Gender Pay Gap reporting

5 April

End of 2023/2024 tax year

Deadline for applying to payroll benefits

6 April

Start of the new tax year 2024/2025

19 April 

Deadline for final RTI submissions for 2023/24 tax year (including FPS and EPS)

22 April

Pay employer’s PAYE for March

22 May

Pay employer’s PAYE for April

31 May 2022

Deadline to give P60s to all employees for the tax year 2023/24

1 June

Deadline for sending employees their payrolled benefits information

21 June

Pay employer’s PAYE for May

5 July 

PAYE Settlement Agreements (PSAs) for 2023/24 must be agreed with HMRC

6 July

Deadline for returning P11D information to HMRC and forms to employees

22 July

Pay employer’s PAYE for June

Deadline for Class 1A  NIC owed on expenses or benefits (electronic)

22 August

Pay employer’s PAYE for July

20 September

Pay employer’s PAYE for August

22 October 2022

Pay employer’s PAYE for September

Tax and Class 1B NI is due on any PSA Settlement Agreements

22 November

Pay employer’s PAYE for October

20 December

Pay employer’s PAYE for November

Note in December, many businesses process their payroll early to allow for annual leave around Christmas.

22 January

Pay employer’s PAYE for December

21 February

Pay employer’s PAYE for January

21 March 

Pay employer’s PAYE for February