Resource
Payroll compliance calendar
Key statutory payroll dates for the UK, USA and Canada in one place.
Payroll Compliance Calendar
A payroll compliance calendar sets out the recurring statutory obligations that follow each pay run — submissions, remittances and year-end forms — for every country you employ people in.
The obligations below recur for as long as you run payroll. Exact dates depend on your filing frequency and remitter classification, which is why the calendar we build for a client is specific to their registration rather than generic.
United Kingdom
- Full Payment Submission to HMRC on or before every payday
- Employer Payment Summary where a reduction or nil payment applies
- PAYE and National Insurance payment monthly, or quarterly under the threshold
- Pension contributions uploaded each pay period under auto-enrolment
- P60 issued to every employee after the tax year end
- P11D for benefits in kind, and the Class 1A payment that follows
United States
- Federal tax deposits on your assigned semi-weekly or monthly schedule
- Form 941 quarterly, or Form 944 where the annual threshold applies
- Form 940 annually for federal unemployment tax
- State withholding and unemployment filings on state schedules
- W-2 to employees and the Social Security Administration after year end
- 1099-NEC for contractors above the reporting threshold
Canada
- Source deduction remittance on your remitter-type schedule
- CPP, EI and income tax withheld and remitted together
- T4 slips and the T4 Summary filed after the calendar year end
- T4A where applicable for other income types
- Record of Employment within the required window after an interruption
- Provincial payroll obligations, which vary by province
Thresholds, rates and deadlines change. Treat this as a structural reference rather than a substitute for advice on your specific registration.
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