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Information on payroll submission

  1. Overview
  2. Who do you include on a payroll submission?
  3. What employee pay details do you include?
  4. What other details go into payroll submission?
  5. What benefit information do you provide?
  6. Employment Identifier
  7. Definition of pay date
  8. Corrections

Definition of pay date

Pay and deductions must be reported by you to us on, or before, the date the employees are paid.

‘Date paid’, in the context of PAYE modernisation, is defined as the date on which the funds are made available. These dates can be different dependent on how you pay the employee. If you pay the employee by:

  • cash, it is the date the cash is given to the employee
  • cheque, it will be the date on the cheque
  • bank transfer, it is the date which the funds are scheduled to be made available in the individual’s bank account. 

Where a payday falls on a non-bank working day and employee payments are due, we regard that day as payday. This occurs provided the funds are made available to the employee on the previous bank working day.

  • Example

    Scheduled pay date is 01 February, which is a Sunday.

    The payslips and payroll operation are based on that date.

    The funds were available in the bank account on the previous Friday, 30 January. Revenue will still regard the pay date as 1 February.

Next: Corrections

Published: 11 November 2024 Print this page

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