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PAYE Deadlines, Mistakes, and Penalties UK 2025

Running payroll in the UK means staying on top of PAYE (Pay As You Earn) deadlines and HMRC rules. Missing a single submission or payment can trigger penalties—even if your business is small.


PAYE deadlines and penalties for UK employers in 2025 – WorldWage Services

Here’s what employers need to know for 2025.


Key PAYE Deadlines in 2025

1. RTI (Real Time Information) Filing

  • Submit your Full Payment Submission (FPS) on or before payday

  • Applies every time you pay staff—weekly, monthly, or irregularly


2. Monthly PAYE Payment to HMRC

  • Due by the 22nd of the following month (if paying electronically)

  • If paying by post, deadline is 19th


3. Quarterly Payment Option

  • Available if your average monthly PAYE/NIC is under £1,500

  • Same deadline: 22nd (or 19th by post) after each quarter


4. Year-End Submission (P60 & Final FPS)

  • Issue P60s to staff by 31 May

  • Send your final FPS for the year by 5 April


Common PAYE Mistakes That Trigger Penalties

Late FPS submissions

Even if you're only one day late, HMRC can fine you.


Wrong tax codes

Using incorrect or outdated codes leads to under- or overpaying tax.


Missing leavers or starters

Failing to report joiners or leavers causes RTI mismatches.


Incorrect NIC calculations

Especially with directors, thresholds, or changes to Class 1A or Class 2.


Pension contributions missed or unpaid

HMRC and The Pensions Regulator both monitor this closely.


PAYE Penalties in 2025

Issue

Penalty

Late FPS filing

£100–£400 per month (based on employee count)

Late payment

1%–4% of amount unpaid

Incorrect returns

£3,000 per return (in serious cases)

Failure to operate PAYE

Up to 100% of tax due

Penalties escalate if errors are repeated or deemed deliberate.


How to Stay Compliant

  • Use a fully managed payroll service to handle RTI submissions

  • Run payroll on time, every time

  • Keep employee records up to date

  • Review HMRC notices monthly (new tax codes, etc.)

  • Ensure your payroll provider includes pension admin


WorldWage Keeps You Compliant

We handle:

  • All PAYE deadlines

  • RTI submissions

  • P60s, P11Ds, and year-end reports

  • Real-time support for HMRC queries

Avoid fines. Keep your team paid on time. Stay fully compliant in 2025.


 
 
 

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