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February Key Dates

Newsletter issue – February 2025

14^th

• The deadline to claim a deferral of class 1 NIC for employees with more than one employment.

19^th

• For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you’ll owe HMRC.

22^nd

• Deadline for employers operating PAYE to pay HMRC. This is also the quarterly deadline for businesses that pay per quarter.