DELOITTE GLOBAL SERVICES HOLDINGS LIMITED carries an average payment time of 58 days, positioning it near the upper boundary of the 31–60 day band where 61% of payments are concentrated. A further 30% of payments extend beyond 60 days, indicating a persistent tendency toward late settlement rather than an isolated pattern. With only 9% of payments completed within 30 days, there is no meaningful trend toward early or prompt payment behavior.
A late payment rate of 91% signals a highly unreliable payment profile, where on-time settlement is the exception rather than the norm. The spread across two late payment brackets — 61% in the 31–60 day range and 30% over 60 days — suggests moderate variability in how late payments fall, making cash flow forecasting difficult for suppliers. This inconsistency introduces tangible liquidity risk, particularly for suppliers with tighter working capital requirements.
Suppliers should treat DELOITTE GLOBAL SERVICES HOLDINGS LIMITED as a slow-pay account and plan cash flow accordingly, assuming a realistic settlement window of 45–65 days rather than standard terms. Before engaging, suppliers should negotiate explicit payment terms with penalties for late settlement, or consider requiring partial upfront payment to reduce exposure. Given the 91% late rate, proactive invoice follow-up and clearly defined escalation contacts are essential operational safeguards.
| Reporting Period | Filing Date | Average Time to Pay (days) | Paid within 30 days | Paid 31-60 days | Paid after 60 days | Not Paid within Terms |
|---|---|---|---|---|---|---|
| 01 Jun 2023 - 30 Nov 2023 | 12 Feb 2024 | 58 | 9% | 61% | 30% | 91% |
This information is as reported by the business, and responses are in their own words.
Standard payment terms
Deloitte is a network of independent member firms operating in particular countries and territories under a common brand, with certain entities that serve a coordinating role for the network. Deloitte Global Services Holdings Limited (DGSHL) is the parent of a group of entities that act as captive service providers for the Deloitte network. DGSHL does not provide services to out-of-network customers or clients, nor does any of DGSHL’s subsidiaries. DGSHL generally only contracts for in-network services with other Deloitte entities. For such in-network services, the standard payment period is 45 days from date of an approved invoice.
Were there any changes to the standard payment terms in the reporting period?
No information available
Any other information about payment terms
For this reporting period, DGSHL identified no qualifying contracts or related payments with any out-of-network supplier. For purposes of calculating the payment statistics in these disclosures, DGSHL has relied on its accounts payable data. In some cases, such as when there is an established business practice with a supplier, these payment terms may vary from contractually-agreed-upon terms.
Maximum contractual payment period agreed
45
DGSHL is committed to fair business practices and acting with integrity. DGSHL endeavours to resolve all invoicing disputes in a fair and timely manner. In the event of an in-network dispute, suppliers are required to attempt to negotiate a resolution with DGSHL in good faith. Unresolved disputes may be escalated through in-network governance mechanisms and, if necessary, resolved through arbitration.
Has this business signed up to a code of conduct or standards on payment practices?
For example, signatories to The Prompt Payment Code must commit to paying 95% of their invoices within 60 days.
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Does this business offer e-invoicing in relation to qualifying contracts?
This is where suppliers can electronically submit and track invoices. It's not just allowing suppliers to email them an invoice.
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Does this business offer supply chain finance?
This is where a supplier who has submitted an invoice can be paid by a third-party finance provider earlier than the agreed payment date. The business would then pay the finance provider the invoiced sum.
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Under its payment practices and policies, can this business deduct sums from payments under qualifying contracts as a charge for remaining on a supplier list?
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During the reporting period, did the business deduct sums from payments as a charge for remaining on a supplier list?
No information available
Deloitte Global Services Holdings Limited is a UK-registered private company limited by guarantee, incorporated in 2010, forming part of the corporate structure of the Deloitte global professional services network. Its registered business classification covers other business support service activities. Companies House records show it is controlled by Deloitte Asia Pacific Limited and Deloitte NSE LLP, and it in turn holds subsidiaries including Deloitte Global Services Limited and DTTL Resources Limited. Its directors are senior figures drawn from Deloitte member firms across several countries, reflecting its role as an internal holding and coordination entity within the Deloitte network rather than a trading business offering services directly to external clients. The wider Deloitte group provides audit, consulting, financial advisory, risk and tax services.
Generated from the company's website and Companies House records. Sources: find-and-update.company-information.service.gov.uk · companiesintheuk.co.uk