News - PAYE/NI payments and deadlines

20th February 2014

This guide provides an overview of the PAYE/NI payments and deadlines:

  • monthly, quarterly or annually PAYE (Pay As You Earn) including student loan deductions Construction Industry Scheme (CIS) payments and Class 1 National Insurance contributions (NICs)
  • annual payments of employers’ Class 1A NICs
  • annual PAYE Settlement Agreements (PSA) payments

It also tells you about late payment interest and penalties charged by HM Revenue & Customs (HMRC) for paying late and how to avoid these.

If you are looking for general guidance on PAYE and NIC, please see the section ‘More useful links’ at the end of this page.

HMRC recommends that you make all of your PAYE, NICs and PSA payments electronically.

The guidance can be viewed via the link below.

How you calculate the amount of PAYE to pay

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