ClickCease

Payroll Calendars

2024 Payroll Calendar – Republic of Ireland & UK

 

Key Payroll Dates – Republic of Ireland

1st Jan – Payroll: New Tax year begins and runs on a calendar basis (1st Jan to 31st Dec)

1st Jan – Local Property Tax (LPT): Commencement of phased payments

12th Jan – LPT: Deadline for paying in full, in one single payment or confirming that payment will be made in full by Single Debit Authority

14th of each month (recurring) – Payroll Liabilities: PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT), monthly return and payment for previous month (payment date is extended to 23rd for ROS users who both file and pay online in full). Quarterly payments are due as above but only in the months (Jan, Apr, Jul and Oct)

15th Jan – LPT: Commencement of monthly direct debit payments

23rd Feb – SARP: Due date for submission of SARP Employer Return for the previous year ended 31st December

31st March – Shares: Due date for submission of forms RSS1 (Share Options and other rights), ESS1 (Approved Profit Sharing Scheme), KEEP1 (Key Employee Engagement Programme) ESA (Employer’s Share Awards) for the previous year ended 31st December

31st March – Joint Assessment: Deadline for nominating Assessable Spouse or Nominated Civil Partner for 2020

31st Oct – Income Tax: File and pay return of income (Form11) for previous tax year together with payment of preliminary tax for current year

 

Public Holidays 2024 – Republic of Ireland

New Year’s Day – Mon 2 Jan 2024

St Brigid’s Day – Mon 5 Feb 2024

St. Patrick’s Day – Sun 17 Mar 2024

Easter Monday – Mon 1 Apr 2024

May Bank Holiday – Mon 6 May 2024

June Bank Holiday – Mon 3 Jun 2024

August Bank Holiday – Mon 5 Aug 2024

October Bank Holiday – Mon 28 Oct 2024

Christmas Day – Mon 25 Dec 2024

St. Stephen’s Day – Tue 26 Dec 2024

 

2024 UK Payroll Calendar

Key Payroll Dates – UK

1st April 2024 New National Living Wage and Minimum Wage rates become effective

5th April 2024 New Tax Year Begins. New tax/NICs bands and thresholds become effective

19th April 2024 Deadline for final RTI submission of the year

31st May 2024 Issue P60s to employees

6th July 2024 Return Forms P11D to HMRC

19th July 2024 Class 1A payment due (P11Ds) if paying by cheque

22nd July 2024 Class 1A payment due (P11Ds) if paying electronically

19th October 2024 Class 1B payment due (PSAs) if paying by cheque

22nd October 2024 Class 1B payment due (PSAs) if paying electronically

 

Public Holidays 2024 – UK

New Year’s Day – Mon 1 Jan 2024

Good Friday – Fri 29 Mar 2024

Easter Monday – Mon 1 April 2024

Early May Bank Holiday – Mon 6 May 2024

Spring Bank Holiday – Mon 27 May 2024

Summer Bank Holiday -Mon 26 Aug 2024

Christmas Day – Weds 25 Dec 2024

Boxing Day – Thurs 26 Dec 2024