By which date must an employer normally pay PAYE and NIC for a tax month, if paying electronically?
Answer and explanation
Correct answer: B. The 22nd of the following tax month
- Step 1: Payments of PAYE and NIC are due monthly.
- Step 2: The deadline is the 22nd if paying electronically.
Answer
The 22nd of the following tax month.
Why not the others: The 19th applies to cheques sent by post. Payment cannot be due before the end of the month to which it relates. The 5th is not a PAYE deadline.
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