I usually offer the chance to pay by BACS in order to make it easier for them. This has resulted in a few last minute payers becoming prompt payers. Often, it's not the unwillingness tp pay but the hassle of finding the cheque book, finding a stamp etc. People who aren't self-employed don't always have these items easily to hand - especially as so few cheques are written these days. I have no problem with people who pay fairly late so long as they pay me. However, it might cause a cashflow problem if they all did it on the same month.