Employers must ensure that Pay As You Earn (PAYE) and Construction Industry Scheme (CIS) deductions for the tax month ending 5th October 2025 are paid to HMRC by 19th October 2025 (or by the 22nd if paying electronically).

This includes:

• PAYE – Income Tax and National Insurance deducted from employees’ wages.

• CIS – Tax deducted from payments made to subcontractors within the construction industry.

• Any additional deductions, such as student loan repayments or statutory payments, where applicable.

💡 Tip: If you pay electronically, you have until 22nd October. However, always allow extra time for bank processing to avoid interest or late payment penalties.