Built from mandatory payment filings
Every large UK business has to publish how long it takes to pay suppliers. Group those filings by industry and you get a benchmark: what "normal" actually looks like in your sector, rather than what your customer tells you it is.
Updated 2026-08-29 · 6,074 companies across 18 industries
Sections are broad. This is the same measure at four and five-digit SIC level, for any trade with enough reporting companies to be meaningful.
| Trade | Median days | Middle half | Paid late | Firms |
|---|---|---|---|---|
| Manufacture of other food products n.e.c. 10890 · Manufacturing | 54 | 36–59 | 11% | 29 |
| Wholesale of wine, beer, spirits and other alcoholic beverages 46342 · Wholesale and retail trade | 47 | 36.5–57 | 30% | 23 |
| Other food services 56290 · Accommodation and food service | 46.5 | 34–51.5 | 5.5% | 20 |
| Licensed restaurants 56101 · Accommodation and food service | 45 | 27.8–49 | 9% | 26 |
| Manufacture of other plastic products 22290 · Manufacturing | 45 | 34.8–53.2 | 21.5% | 28 |
| Other manufacturing n.e.c. 32990 · Manufacturing | 44.5 | 33–55.2 | 17.5% | 56 |
| Wholesale of pharmaceutical goods 46460 · Wholesale and retail trade | 44.5 | 35.2–56 | 21% | 48 |
| Manufacture of basic pharmaceutical products 21100 · Manufacturing | 44.5 | 32.2–52.2 | 29% | 42 |
| Manufacture of medical and dental instruments and supplies 32500 · Manufacturing | 43.5 | 36.8–54.5 | 26% | 24 |
| Distilling, rectifying and blending of spirits 11010 · Manufacturing | 43.5 | 36.5–63.8 | 24% | 20 |
| Advertising agencies 73110 · Professional, scientific and technical | 43 | 19–60.2 | 9.5% | 56 |
| Non-specialised wholesale trade 46900 · Wholesale and retail trade | 42.5 | 31.8–57.5 | 13% | 64 |
| Retail sale of clothing in specialised stores 47710 · Wholesale and retail trade | 39 | 27.5–57.8 | 23.5% | 34 |
| Manufacture of pharmaceutical preparations 21200 · Manufacturing | 38 | 31–51 | 29% | 21 |
| Freight transport by road 49410 · Transport and storage | 38 | 32–48 | 15% | 41 |
| Other specialised construction activities n.e.c. 43999 · Construction | 37.5 | 29.2–46.5 | 18% | 42 |
| Collection of non-hazardous waste 38110 · Water, sewerage and waste | 37.5 | 28–42 | 18% | 26 |
| Manufacture of electronic components 26110 · Manufacturing | 37 | 29.5–54 | 12% | 23 |
| Other research and experimental development on natural sciences and engineering 72190 · Professional, scientific and technical | 37 | 27–48.5 | 14% | 31 |
| Other urban, suburban or metropolitan passenger land transport (not underground, metro or similar) 49319 · Transport and storage | 37 | 33.2–45 | 9% | 58 |
| Other telecommunications activities 61900 · Information and communication | 37 | 29.2–47 | 12% | 58 |
| Retail sale via mail order houses or via Internet 47910 · Wholesale and retail trade | 37 | 26–49 | 15% | 25 |
| Hotels and similar accommodation 55100 · Accommodation and food service | 36.5 | 30–43.2 | 17.5% | 40 |
| Other retail sale in non-specialised stores 47190 · Wholesale and retail trade | 36.5 | 33–44 | 14% | 32 |
| Electrical installation 43210 · Construction | 36 | 31.8–48.5 | 10.5% | 32 |
| Support activities for petroleum and natural gas extraction 09100 · Mining and quarrying | 36 | 22–51.5 | 36% | 27 |
| Passenger rail transport, interurban 49100 · Transport and storage | 35 | 26.5–45.8 | 16.5% | 22 |
| Retail sale in non-specialised stores with food, beverages or tobacco predominating 47110 · Wholesale and retail trade | 35 | 27.8–40 | 9% | 28 |
| Combined facilities support activities 81100 · Administrative and support service | 34.5 | 26.5–45 | 16.5% | 32 |
| Construction of other civil engineering projects n.e.c. 42990 · Construction | 34 | 24–45 | 8.5% | 32 |
| Construction of domestic buildings 41202 · Construction | 33 | 29–36.2 | 16.5% | 36 |
| Activities of head offices 70100 · Professional, scientific and technical | 32 | 21–42 | 16% | 209 |
| Construction of commercial buildings 41201 · Construction | 32 | 27–36 | 10% | 86 |
| Sale of new cars and light motor vehicles 45111 · Wholesale and retail trade | 31.5 | 25–37 | 11% | 128 |
| Other service activities n.e.c. 96090 · Other service activities | 31 | 24–41.8 | 13.5% | 94 |
| Development of building projects 41100 · Construction | 30.5 | 26–36 | 16% | 80 |
| Water collection, treatment and supply 36000 · Water, sewerage and waste | 30 | 21.2–39.5 | 15.5% | 22 |
| Management of real estate on a fee or contract basis 68320 · Real estate | 30 | 23–41 | 10% | 25 |
| Other professional, scientific and technical activities n.e.c. 74909 · Professional, scientific and technical | 30 | 22–37.2 | 14% | 64 |
| Extraction of crude petroleum 06100 · Mining and quarrying | 29 | 18–34.2 | 9% | 48 |
| Production of electricity 35110 · Electricity and gas supply | 29 | 23–40 | 14% | 82 |
| Other information technology service activities 62090 · Information and communication | 28 | 22–35.2 | 15.5% | 92 |
| Information technology consultancy activities 62020 · Information and communication | 28 | 23–35 | 11% | 61 |
| Construction of roads and motorways 42110 · Construction | 28 | 25.5–35 | 18% | 23 |
| Data processing, hosting and related activities 63110 · Information and communication | 28 | 19.2–33.5 | 19% | 22 |
| Other business support service activities n.e.c. 82990 · Administrative and support service | 27 | 19–40 | 12% | 357 |
| Other human health activities 86900 · Human health and social work | 27 | 22–38.5 | 11.5% | 48 |
| Hospital activities 86101 · Human health and social work | 26.5 | 23–32 | 12.5% | 26 |
| Engineering related scientific and technical consulting activities 71122 · Professional, scientific and technical | 26.5 | 24–29.8 | 16.5% | 22 |
| Other letting and operating of own or leased real estate 68209 · Real estate | 26 | 18–37.5 | 19% | 23 |
| Other engineering activities 71129 · Professional, scientific and technical | 26 | 20.5–32.5 | 14% | 23 |
| Activities of other holding companies n.e.c. 64209 · Financial and insurance | 26 | 20–44 | 19% | 96 |
| Management consultancy activities other than financial management 70229 · Professional, scientific and technical | 25.5 | 21–30.8 | 10% | 38 |
| Other information service activities n.e.c. 63990 · Information and communication | 25 | 21.5–32.5 | 10% | 23 |
| Business and domestic software development 62012 · Information and communication | 25 | 19–32 | 12% | 45 |
| Pre-primary education 85100 · Education | 25 | 20–31 | 17% | 71 |
| Renting and leasing of cars and light motor vehicles 77110 · Administrative and support service | 25 | 20–35 | 4% | 21 |
| Primary education 85200 · Education | 25 | 19–31 | 15% | 142 |
| Other education n.e.c. 85590 · Education | 24 | 18–29 | 16% | 25 |
| Activities of insurance agents and brokers 66220 · Financial and insurance | 24 | 20–29.5 | 17% | 23 |
These are large buyers, not whole industries. Only businesses meeting the reporting thresholds appear, so this measures how long the big companies in a sector take to pay their suppliers.
If your sector's median is 45 days and you are quoting 30-day terms, you are not being unreasonable, but you are budgeting for money that will arrive two weeks after you planned. The gap is the thing to plan around, not to argue about.
The middle-half bar matters more than the median. A sector where half the companies land between 28 and 34 days is predictable, and you can run a business on it. A sector spanning 25 to 70 days is not a payment terms problem, it is a working capital problem, because you cannot forecast which kind of customer you have signed until the first invoice is already overdue.
Median average time to pay, by SIC section, for large UK businesses reporting under the Reporting on Payment Practices and Performance Regulations 2017. Most recent report per company, periods ending in the last 18 months. Sectors with fewer than 20 reporting companies are excluded.
One further note on the median. Payment data has a long tail, and a handful of companies filing extreme figures will drag an average somewhere useless. The median is the middle company in each sector, so it describes what you should actually expect rather than what the worst filer does.
Invoice finance closes the distance between doing the work and being paid for it. Compare facilities from UK lenders against your own ledger.
Compare facilitiesSource: Reporting on Payment Practices and Performance Regulations 2017 filings, published via the government's payment practices service, joined to Companies House company data for industry classification. Figures as filed. Built and maintained by Factor Now. Cite as: Factor Now, UK sector payment benchmark, 2026-08-29.
