PAYE quarterly payments are due for small employers for the pay periods 6th October 2019 to 5th January 2020
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 January 2020. In year interest will be charged if payment is made late. Penalties also apply.