Why can't one payroll calendar cover employees in three countries?
Summary
Because each tax authority runs its own calendar. Pay people in the UK, Canada and Japan on the same day in June and you owe HMRC a report by payday and the withheld tax by July 22, Canada's remittance by July 15, and Japan's by July 10. A global payroll platform can put all three on one screen, but the dates stay where the countries set them.
One payday, three deadlines
Take a June 25 payday.
In the UK, the Full Payment Submission has to reach HMRC "on or before your employees' payday," so June 25 at the latest. The PAYE payment is due on the 22nd of the next tax month. UK tax months start on the 6th, so June 25 falls in the month running June 6 to July 5, and the money is due July 22, or July 19 if you pay by check sent through the mail.
In Canada, a regular remitter (average monthly withholding under C$25,000) remits by the 15th of the next month: July 15. There is no report tied to payday itself.
In Japan, income tax withheld from salary is due by the 10th of the month after the salary was actually paid: July 10.
Small employers get different calendars too
Japan lets employers with fewer than ten people on the payroll apply to pay withheld tax twice a year. Tax withheld from January to June is due July 10, and July to December is due January 20.
The UK also lets some employers pay PAYE quarterly, due on the 22nd after the quarter ends, so July 22 for April 6 to July 5. The Full Payment Submission doesn't move, though. HMRC still wants it on or before every payday, even from employers that pay quarterly. A small employer in Japan can pay withheld tax twice a year. A small employer in the UK still files a report every time it runs payroll.
Sources
- https://www.gov.uk/running-payroll/reporting-to-hmrc
- https://www.gov.uk/pay-paye-tax
- https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-due-dates.html
- https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2505.htm
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Page last updated 2026-09-28. Sources are listed per figure and labeled statutory or payroll reference. Rates last verified 2026-08-21. This is not legal, tax or payroll advice and we do not file anyone's payroll.
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