Payroll Calendar and Deadlines

Upcoming payroll calendar dates and deadlines for: the United Kingdom, the Isle of Man, Jersey, Guernsey, and the Republic of Ireland.

United Kingdom

 

May 19 – For employers required to pay tax and NICs etc to the Accounts Office monthly, this is the deadline for payment to be received by the Accounts Office, unless made electronically.

May 19 – For non-RTI Pilot employers, this is the deadline date for filing online

• form P14 End of Year Summary
• form P35 Employer Annual Return
• form P38A Supplementary Return

May 22 – For employers required to pay tax and NICs to the Accounts Office monthly, this is the deadline for electronic payments to be cleared into the HMRC bank account.  Payments through BACS must be initiated by May 20 at the latest.

May 27 – Spring Bank Holiday, in England, Wales, Scotland and Northern Ireland

May 31 – This is the deadline for issuing P60s to qualifying employees.

June 05 – This is the final day of tax month 2.  Tax and NICs etc for payments made in the tax month to June 5 are due for payment to the Accounts Office by June 19, or by June 22 if paid electronically.

June 19 – For employers required to pay tax and NICs etc to the Accounts Office monthly, this is the deadline for payment to be received by the Accounts Office, unless made electronically.

June 22 – For employers required to pay tax and NICs to the Accounts Office monthly, this is the deadline for electronic payments to be cleared into the HMRC bank account.  Payments through BACS must be initiated by June 19 at the latest.

Guernsey

 

May 27 – Spring Bank Holiday

June 15 – For employers with 80 staff or more, this is the deadline for payment of tax deducted during May to the Income Tax Office.

 

Isle of Man

 

May 27 – Late May Bank Holiday

June 5 – This is the final day of tax month 2.  The T35 Remittance Card and ITIP/National Insurance in respect of the payments made in the tax month to June 5 must be sent to the Income Tax Division by June 19.

June 08 – TT Bank Holiday

June 19 – This is the deadline for submission of the T35 Remittance Card and ITIP/National Insurance to the Income Tax Division for tax month 2.

July 05 – Tynwald Day (Manx National Day)

Jersey

 

May 27 – Spring Bank Holiday

June 15 – For employers with 80 staff or more, this is the deadline for payment to the Social Security Department of the contributions calculated for May.

June 15 – This is the deadline for submission of the monthly return and payment of tax deducted in May to the Income Tax Office.

Republic of Ireland

 

May 23 – For employers who make their payments (and file form P30) through Revenue On-Line Service (ROS), whether required by law to do so or not, this is the deadline for filing form P30 and making monthly PAYE/USC/PRSI payments.

June 03 – June Bank Holiday

June 14 – This is the deadline for filing form P30 and making monthly PAYE/USC/PRSI payments to the Collector General for May by employers who pay monthly, unless they pay (and file form P30) through Revenue On-Line Service (ROS).

June 23 – For employers who make their payments (and file form P30) through Revenue On-Line Service (ROS), whether required by law to do so or not, this is the deadline for filing form P30 and making monthly PAYE/USC/PRSI payments.

June 30 – This is the final day of tax month 6.  The P30 monthly PAYE/USC/PRSI payment for June, or for the tax quarter to June, is due for payment to the Collector General by July 14, or by 23 July if paid through Revenue On-Line Service (ROS).

(Note: These payment dates also apply to equivalent RCT payments and returns made by principal contractors.)

(Note: These payment dates also apply to equivalent RCT payments and returns made by principal contractors.)