Payroll & PAYE Checklist for UK SMEs (2025)

Monthly

• Process starters/leavers (P45/P46) and update tax codes
• Run payroll, approve gross pay and deductions
• Submit RTI (FPS/EPS) on or before payday
• Pay HMRC (usually by the 22nd of following month)
• Enrol/assess for pensions and upload contributions

Year‑end

• Issue P60s by 31 May
• Submit benefits (P11D) and pay Class 1A NIC by 22 July
• Update minimum wage and statutory rates

We can run this for you end‑to‑end. See Payroll services.