Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.
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:
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.
Scheduled pay date is 1 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.
Published: 25 March 2019
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