Paying PAYE and NIC's

Note: Use the End of Year Tax Forms Assistant to prepare, print and e-file the P35 Employers Annual Return, as well as other end of year tax forms. See Working with the End of Year Tax Forms Assistant.

Monthly payments of all the PAYE and NIC's due for each tax month must be paid to the Revenue & Customs (Inland Revenue) Accounts Office within 14 days of the end of that tax month. Because tax months end on the 5th you must pay that amount by the 19th.

Consult your accountant or Revenue & Customs if you're unsure about how or when to pay PAYE and NIC. You can use the Employer's Payment Record (P32) Report to help you determine the amount you owe.

In most cases payments are calculated by:

Adding together all the tax that you have deducted from your employees and all the NIC's (employee's and employer's) due

Subtracting tax that you may have refunded, any SSP and SMP you are entitled to recover as well as any NIC Rebate or NIC Holiday amounts.

Accounting does not calculate NIC Holiday.

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