Employer obligations from 1 January 2019

Returns and payment due dates

Note

The information on this page refers to your current obligations. For your obligations prior to 1 January 2019, please see the Employer's Guide to PAYE.

From 2019, there is no longer an end of year return. Each month stands on its own merits, so January is no different from June, which in turn is no different from December.

You must ensure that you process the payroll correctly each time you pay your employees.

Returns

When your monthly statement is available, you will have the option to:

  • view the statement
  • accept the statement
  • amend your payroll submission (if you identify errors).

If you take no action, then the statement will automatically be deemed as your return by the 14th of the following month.

Payment due dates

Quarterly and annual remitters will:

  • have a monthly statement issued by Revenue, which becomes their monthly return
  • file monthly returns, but the payment due date will not change.
Return and payment due dates
Remitter TypeReturn Filing FrequencyReturn Due DatePayment FrequencyPayment Due Date

Monthly

Monthly

14 days after the end of the month

Monthly

14 days after the end of the month (23 days for ROS users who file and pay online)

Quarterly

Monthly

14 days after the end of the month

Quarterly

14 days after the end of each quarter (23 days for ROS users who file and pay online)

Annual

Monthly

14 days after the end of the month

Annually

14 days after the end of the year (23 days for ROS users who pay and file online)

If you avail of the direct debit scheme, you must ensure that the cumulative monthly payments are sufficient to cover the annual liability.

A variable direct debit scheme has also been introduced. This works differently to the fixed direct debit scheme. Instead of requesting a fixed amount from your bank account each month, we will get permission to request the value of your monthly liability.

For more information on the options available please see How to pay your tax to Revenue.

How to make a payment using Statement of Account: 

How to make a payment using ROS: