What are the important deadlines for payroll submissions?

Key payroll submission deadlines:

• Full Payment Submission (FPS): On or before the payment date to employees
• Employer Payment Summary (EPS): By the 19th of the following tax month
• PAYE/NIC payment to HMRC: By the 22nd of the following tax month (or 19th if paying by check)
• CIS returns: By the 19th of the following tax month
• P60s: Must be provided to employees by 31st May following the tax year end
• End of Year certification: Various deadlines as communicated by HMRC
• Pension submissions: Typically within 6 weeks of payroll date (varies by provider)