Employment tax: Reporting, dates & deadlines 2025-26

This guide summarises the key deadlines and additional considerations for employers for the end of the 2025-26 tax year.

This is a freeview 'At a glance' guide for employers.

At a glance

Topical issues to review:

  • Year-end reconciliation of Auto-enrolment pension deductions to accounts.
  • Reimbursement of Home Working Expenses:
    • Were employees paid the £6 per week Home Working Allowance?
    • Were any additional home working expenses paid?
  • Travel expenses: did expense policies change during the year as a result of changes in working patterns?
  • Salary sacrifice and optional remuneration agreements.
  • The classification of Double-cab pickups provided to employees.
  • Where there are reportable expenses and benefits that employers should complete, the online Form P11D, or PAYE Settlement Agreements.
  • Payrolling of benefits is available for all employees: note that for 2026-27, this must be agreed with HMRC before the start of the 2026-27 tax year.

The employment taxes year-end reporting deadlines are listed below:

Deadline Action Required
5 April 2026 Payrolling benefits registration deadline to include 2026-27 benefits in the forthcoming payroll.
31 May 2026 P60s should be issued to employees for 2025-26.
1 June 2026 Statements of payrolled benefits for the 2025-26 tax year should be provided to employees.
5 July 2026 PAYE settlement agreement deadline to agree for 2025-26.
6 July 2026 P11D and P11D(b) deadline for 2025-26. These must now be done online.
  Deadline for employees to Make good non-payrolled benefits provided in 2025-26
  Employment-related securities: 2025-26 annual returns due.
  Termination payments and benefits: 2025-26 termination payments and benefits report.
7 July 2026 EFRBS: return of non-cash benefits provided to retired employees in 2025-26.
19 July 2026 Employee benefits: payment of 2025-26 Class 1A NIC (postal).
22 July 2026 Employee benefits: payment of 2025-26 Class 1A NIC (electronic).
31 July 2026 Deadline for submission of PAYE settlement agreement computations.
19 October 2026 PAYE settlement agreement: tax payment of 2025-26 Class 1B NIC and tax (postal).
22 October 2026      PAYE settlement agreement: tax payment of 2025-26 Class 1B NIC and tax (electronic).
31 January 2027 Reporting deadline for EFRBS schemes starting in the 2025-26 tax year.

For a further list of tax dates and deadlines, see Calendar of tax deadlines and new tax measures.