Tax For All Payroll Guide: Monthly Controls and TD59

Tax For All notices moved monthly income tax withholding obligations for July to December 2025 to March 31, 2026. The Tax For All annual PAYE 2025 event now shows the annual withholding declaration deadline as September 30, 2026.

As of the June 8, 2026 editorial check, these are the payroll filing dates reflected in the Tax For All publication and event streams for those two filing points.

The latest early-June official notices reviewed for this update focused on Tax For All system availability and other administrative handling. They should still be monitored before submission week, but they did not change the payroll dates above.

These dates matter because they change how payroll teams should sequence reconciliations, employee follow-up and year-end signoff.

• Monthly withholding declarations for Jul-Dec 2025: March 31, 2026.
• Annual PAYE withholding declaration for 2025: September 30, 2026.
• Do not leave support gathering to the week before filing.

The personal tax reform support material makes TD59 and related deduction evidence more important in payroll discussions. If payroll applies assumptions for housing, children, rent or other deductible items, those claims need dated support and a clear owner.

A strong payroll process links each deduction assumption to a support file, an employee declaration and a review date. That reduces rework when annual filings and employee questions arrive.

• Store deduction support by employee and tax year.
• Reconcile payroll assumptions against the latest reform tool.
• Track who approved any manual override or exception.

Payroll accuracy is usually lost at the handoff between HR, payroll and finance. Decide who owns employee declarations, who reconciles annual totals and who signs off the final withholding submissions.

This page is designed to support that control conversation, not to replace the official filing instructions.

The best payroll control rhythm is repetitive and boring by design. Close the monthly payroll, review any manual adjustments, update deduction support, and save one dated reconciliation note before moving on. When the annual filing deadlines arrive, the hard work should already be done.

• Close each payroll run with one reconciliation owner and one review date.
• Record manual overrides with a short reason and supporting document.
• Archive deduction files monthly instead of collecting them at year-end.
• Recheck Tax For All notices before submission week.

Employers are responsible for both the employee-side deductions and their own employer contributions. These contributions are calculated on insurable earnings, which are capped annually. For finance planning and payroll budgeting, the employer contribution adds approximately 13–14% on top of gross salary costs, depending on which contributions apply and whether the employee is above the SI insurable earnings cap.

These rates apply to the vast majority of private-sector employees. Different rates may apply to certain categories of employee (e.g., those in government employment, apprentices, or specific industry schemes). Always verify current rates with the Social Insurance Services before updating payroll templates.

The annual PAYE withholding declaration must reconcile to the sum of the monthly withholding returns filed during the year. Common discrepancies arise from: mid-year salary changes not reflected in monthly returns; bonus payments withheld in one month but allocated across the year in the accounts; TD59 deductions applied late or inconsistently; and leavers whose final-month return was not correctly adjusted.

To prepare for the annual declaration, extract the monthly return totals, cross-reference against payroll ledger entries for each employee, and resolve any difference before submission. A reconciliation memo documenting the differences found and how they were resolved is good practice — it supports any future review without requiring reconstruction.

• Extract all monthly return totals for the period and sum them by employee.
• Compare to the payroll ledger entries for the same period.
• Identify and document every difference above a materiality threshold.
• Resolve discrepancies before submission, not after a review flags them.
• Keep the reconciliation memo dated and signed off by the responsible owner.

Three situations generate most payroll errors: new employees who start mid-year, leavers who receive payments after their formal end date, and salary changes that take effect part-way through a month. Each requires a specific treatment that differs from the standard recurring payroll run.

• New starters: obtain a completed TD59 before the first payroll run. If none is received, withhold on gross without deductions. Register the employee for social insurance from the first day of employment.
• Leavers: calculate final-month withholding based on actual income received in that month, not on an annualised basis. Ensure the leaver's social insurance deregistration is filed promptly.
• Salary changes: note the exact effective date in payroll records. For changes effective mid-month, prorate the old and new salary for the relevant days. Document who approved the change and when.
• Holiday pay and bonuses: these are subject to withholding in the month received. Do not delay withholding on the assumption that the payment will be allocated across the year for accounting purposes.