Employers must make Second Quarter payments of PAYE and NICs by 19 October 2015 if settled by cheque. If you pay electronically, then you have until 22 October to make the payment. Tax retained under the Construction Industry Scheme must also be paid by the same date.
This warning applies to small employers who pay quarterly. Large employers will need to pay monthly. Second Quarter means the second three months of the income tax year running from 6 April 2015 to 5 April 2016. This is the quarter running from 6 July 2015 to 5 October 2015.