Monthly payroll checklist for UK payroll bureaux
Run every pay run in the same order, from the client's changes to the payment to HMRC, with a reviewer and the client signing it off. This monthly payroll checklist is one Word document with tick boxes in six stages, one copy for each client and pay date.
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What the checklist looks like
When you need it
Every pay run has fixed HMRC steps. The Full Payment Submission goes on or before payday. In the next tax month, which starts on the 6th, any Employer Payment Summary goes by the 19th and the PAYE bill is paid by the 22nd, or the 19th by post. Use the checklist:
- For every monthly pay run, one copy per client
- When new staff work on payroll and need the steps in order
- When a reviewer or the client needs to see what was checked before pay went out
- When a client has starters, leavers, statutory pay or new deduction notices that month
- When you take on a new payroll client and want the same process from the first run
How to use the monthly payroll checklist
- Start a copy for the pay run. Fill in the client, pay date and tax month, and the cut-off date for changes.
- Collect the client's changes first. Tick each type of change as it arrives, or mark it as none this month.
- Process and check the pay run. Reconcile gross to net for every employee and explain movements from last month, using the pack's payroll reconciliation workbook.
- Get approval before anything is paid. Send the reports to the client and record the date of their written approval. Then send the FPS and issue payslips.
- Finish after payday and sign off. Tell the client what is due to HMRC and when, pay pensions and deductions on, check the HMRC balance, and complete the sign-off table.
Questions
What should a monthly payroll checklist include?
The client's changes, including starters, leavers, pay changes, absence and new notices; the pay run and its checks; approval; the FPS and any EPS; payments to HMRC, the pension scheme and courts or agencies; and a sign-off showing who prepared, reviewed and approved it.
When is the FPS due?
On or before the employees' payday, even if the employer pays HMRC quarterly. Include everyone you pay, even if they earn less than £96 a week.
When do you need to send an EPS?
By the 19th of the following tax month if you are reclaiming statutory pay, claiming the Employment Allowance or reclaiming CIS deductions as a limited company. Send an EPS instead of an FPS for a tax month in which you paid no employees.
When is PAYE due to HMRC?
By the 22nd of the month after the end of the tax month, or the 19th if paying by post. Employers who usually pay less than £1,500 a month can ask HMRC about paying quarterly.
What must a payslip show?
Gross pay, deductions such as tax and National Insurance, net pay, and the hours worked if pay varies with time worked. It must reach the employee on or before payday.
How long do I keep payroll records?
For 3 years from the end of the tax year they relate to. Keep each signed checklist with that pay run's reports.
Also in the payroll bureau pack
Who it's for
Payroll bureaux and accountancy practices that run payroll for clients, and in-house payroll staff in small businesses.
Last checked
Checked against HMRC's guidance on running payroll, reporting to HMRC, paying PAYE, payslips and payroll records in November 2026.
