Payroll Cut Off Date Calculator
Calculate your payroll submission deadlines and cut off dates for UK businesses
Calculate Your Payroll Cut Off Dates
Your Payroll Cut Off Dates
What Are Payroll Cut Off Dates?
Payroll cut off dates are critical deadlines in the payroll process that determine when information must be submitted to process employee payments on time. These dates vary based on your pay frequency and internal processing requirements.
Types of Cut Off Dates
- Timesheet Cut Off: Final date for submitting timesheets and hours worked
- Changes Cut Off: Last day to submit salary changes, new starters, or leavers
- FPS Submission: Full Payment Submission must be filed on or before pay day
- EPS Deadline: Employer Payment Summary due by 19th of following month
UK Payroll Compliance Dates
- 19th of each month: PAYE and National Insurance payments due (cheque)
- 22nd of each month: PAYE and National Insurance payments due (electronic)
- 19th April: Final RTI submission deadline
- 31st May: P60 distribution deadline
- 6th July: P11D submission deadline
Calculating Processing Time
Most payroll systems require adequate processing time before the actual pay date. This includes:
- Data validation and error checking
- BACS processing time (typically 3 working days)
- Bank transfer processing
- Payslip generation and distribution
Important Notice
Missing payroll cut off dates can result in delayed payments to employees, HMRC penalties, and compliance issues. Always confirm specific deadlines with your payroll provider or HR department, as requirements may vary between organisations.
Frequently Asked Questions
What happens if I miss the cut off date?
Missing the cut off typically means changes or submissions will be processed in the next pay period. For compliance submissions like FPS, late filing may result in HMRC penalties.
How do bank holidays affect cut off dates?
Bank holidays can extend processing times. If your cut off falls on a bank holiday, most employers move it to the previous working day to maintain the same processing buffer.
Can cut off dates be different for different types of changes?
Yes, many organisations have different cut offs for timesheets (closer to pay date) versus salary changes or new starters (further in advance) due to varying processing requirements.
How far in advance should cut off dates be set?
This depends on your pay frequency and processing complexity. Weekly payroll typically requires 2-3 days, whilst monthly payroll often allows 7-10 working days for processing.
References
- HM Revenue and Customs. (2024). Check your payroll calculations manually. Available at: https://www.gov.uk/government/collections/how-to-manually-check-your-payroll-calculations
- HM Revenue and Customs. (2024). Running payroll: Reporting to HMRC. Available at: https://www.gov.uk/running-payroll
- Chartered Institute of Payroll Professionals. (2024). Payroll Administration Standards. London: CIPP.
- Direct Payroll Services. (2024). Payroll Cut Off Dates: What You Need To Be Aware Of. Available at: https://www.directpayrollservices.co.uk/news/payroll-cut-off-dates/
- HM Revenue and Customs. (2024). Real Time Information for employers. Available at: https://www.gov.uk/guidance/real-time-information-for-employers