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Out-of-cycle payments

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Many employers make out-of-cycle payments. You might be paying an employee’s final pay or a making a payment to correct an earlier omission.

Filing employment information

You need to tell us about the out-of-cycle payment in the same period you made the payment. There are 2 options.

File separate employment information about the payment

This is outside your regular employment information filing schedule.

File the information about the payment within:

  • 2 working days of the date of the payment, if you file electronically
  • 10 working days of the date of the payment, if you file by paper.

Include information about the payment in the next regular reporting schedule

In some circumstances you can include the payment when you file employment information about the employee’s next regular payday.

You can only do this if:

  • You file electronically
  • You tell us about the payment before your ‘end date’ for the payment of PAYE and other deductions to us.

Your end date is:

  • The last day of the month if you pay PAYE and other deductions to us monthly.
  • The 15th of the month and the last day of the month if you pay PAYE and other deductions to us twice a month.