Information on payroll submission

Pay date

Employers must report pay and deductions to Revenue on, or before the date you make a payment to an employee.

This date can be different depending on how you pay the employees. If you pay the employees 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 on 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 calculations 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.

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Published: 13 November 2025 Print this page

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