Employers must make Third Quarter payments of PAYE and NICs by 19 January 2016 if settled by cheque. If you pay electronically, then you have until 22 January 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. Third Quarter means the third three months of the income tax year running from 6 April 2015 to 5 April 2016. This is the quarter running from 6 October 2015 to 5 January 2016.