Employer payroll obligations
Returns and payment due dates
Once your monthly statement is available, you have the following options:
- View the statement to review the details.
- Accept the statement if everything looks correct.
- Amend your payroll submission if you spot any errors.
If you do not take any action
If you do not take any action, the statement will be automatically deemed your return by the 14th day of the following month.
Payment due dates for quarterly and annual remitters
Quarterly and annual remitters will receive a monthly statement which becomes their monthly return, but the payment due date will not change.
Make sure to check your statement and take action, if required, before the 14th day of the following month.
Return and payment due dates
| Remitter type | Return filing frequency | Return due date | Payment frequency | Payment 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)
|
Variable Direct Debit (VDD) scheme
The VDD scheme allows Revenue to request the exact amount of your monthly liability from your bank account.
If you sign up for the VDD scheme, you will be switched to monthly remitting.
For annual remitters, the change takes effect immediately upon signup.
For quarterly remitters, the change takes effect from the first month of the next quarter.
For details on all available payment options, please see How to pay your tax to Revenue.
How to make a payment using Statement of Account
How to make a payment using the Revenue Online Service (ROS)