The tax and NI should be paid to HMRC by the 19th of the month following the payment. Tax months run from the 6th to the 5th of the month. So, if an employee was paid on 25 July (tax month being 6 July to 5 August) the tax and NI would need to be paid over to HMRC by 19th August.
If the PAYE and NI are paid electronically, they would need to be paid over to HMRC by the 22nd of the month following the payment.
If the average monthly payments are less than £1,500, the employers are allowed to pay quarterly rather than monthly.
Large employers, with more than 250 employees, must pay tax and other deductions electronically.
If your business is in Bromley, Kent and London areas we, at Adiva Bromley Accountant, can help you to set up and run the payroll for you.