Information on payroll submission

Definition of pay date

Pay and deductions must be reported by you to us on, or before, the date the employees are paid.

‘Date paid’, in the context of PAYE modernisation, is defined as the date on which the funds are made available. These dates can be different dependent on how you pay the employee. If you pay the employee by:

  • cash, it is the date the cash is given to the employee
  • cheque, it will be the date on the cheque
  • bank transfer, it is the date which the funds are scheduled to be made available in the individual’s bank account. 

Where a payday falls on a non-bank working day and employee payments are due, we regard that day as payday. This occurs provided the funds are made available to the employee on the previous bank working day.

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