PAYE quarterly payments are due for small employers for the pay periods 6th April 2016 to 5th July 2016
This deadline is relevant to small employers and contractors only. As a small employer with income tax, national insurance and student loan deductions of less than £1,500 a month you are required to make payment to HMRC of the income tax, national insurance and student loan deductions on a quarterly basis.
Where the payment is made electronically the deadline for receipt of cleared payment is 22nd July 2016. In year interest will be charged if payment is made late. Penalties also apply.