Second Quarter PAYE and NIC payments are due by 19 October 2016

Employers must make Second Quarter payments of PAYE and NICs by 19 October 2016 if they settle by cheque. If they pay electronically, then they have until 22 October to make the payment. Tax retained under the Construction Industry Scheme must also be paid by the same dates.

This advice applies to small employers who pay quarterly. Large employers will need to pay monthly. Second Quarter means the second three months of the tax year running 6 April 2016 to 5 April 2017. This is the quarter 6 July 2016 to 5 October 2016.

If you have us for your accountant, then we will e-mail you a pale yellow payment advice giving you the amount and your customised payment details. Pale yellow is based on the P30BC booklet and we do this on a spreadsheet.