Useful dates for payroll teams in 2025-26

Payroll never sleeps and neither do the deadlines. Whether it’s issuing P60s, processing P11Ds, or keeping on top of new tax year changes, staying organised is key to keeping everything running smoothly. That’s what we’ve pulled together the must-know dates for the 2025-26 tax year, all in one place.

From NMW changes in April to statutory return deadlines in July, you’ll find all the essentials below – plus a link to download our handy digital payroll calendar so you’re never caught off guard.

1 April 2025

Fiscal year begins

National Living Wage & National Minimum Wage increases

4 April

Deadline for Gender Pay Gap reporting

5 April

End of 2024/2025 tax year

Deadline for applying to payroll benefits

6 April

Start of the new tax year 2025/2026

19 April 

Deadline for final RTI submissions for 2024/25 tax year (including FPS and EPS)

22 April

Pay employer’s PAYE for March

22 May

Pay employer’s PAYE for April

31 May 

Deadline to give P60s to all employees for the tax year 2024/25

1 June

Inform employees on payroll benefits

22 June

Pay employer’s PAYE for May

5 July 

PAYE Settlement Agreements (PSAs) for 2024/25 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

22 September

Pay employer’s PAYE for August

22 October 

Pay employer’s PAYE for September

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

21 November

Pay employer’s PAYE for October

22 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

20 February

Pay employer’s PAYE for January

20 March 

Pay employer’s PAYE for February