Payroll Calendars

2020 Republic of Ireland Payroll Calendar

 

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

11th 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), SRS01 (Approved Savings Related Share Option Scheme), ESOT1 (Approved Employee Share Ownership Trust) 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

1st Nov – LPT: Liability (Ownership) date for the following tax year

25th Nov (this date is provisional) – LPT: Deadline for confirming payment method to Revenue if spreading payments over following tax year (making phased payments)

 

Public Holidays 2020- Republic of Ireland

New Year’s Day Wed – 1 Jan 2020

St. Patrick’s Day – Tue 17 Mar 2020

Easter Monday – Mon 13 Apr 2020

Early May Bank Holiday – Mon 4 May 2020

Labour Day – Mon 4 May 2020

June Bank Holiday – Mon 1 Jun 2020

August Bank Holiday – Mon 3 Aug 2020

October Bank Holiday – Mon 26 Oct 2020

Christmas Day – Fri 25 Dec 2020

St. Stephen’s Day – Mon 28 Dec 2020

 

2020 UK Payroll Calendar

 

Key Payroll Dates – UK

1st April 2020 New National Living Wage and Minimum Wage rates become effective

6th April 2020 New Tax Year Begins. New tax/NICs bands and thresholds become effective

19th April 2020 Deadline for final RTI submission of the year

31st May 2020 Issue P60s to employees

6th July 2020 Return Forms P11D to HMRC

19th July 2020 Class 1A payment due (P11Ds) if paying by cheque

22nd July 2020 Class 1A payment due (P11Ds) if paying electronically

19th October 2020 Class 1B payment due (PSAs) if paying by cheque

22nd October 2020 Class 1B payment due (PSAs) if paying electronically

 

Public Holidays 2020 – UK

New Year’s Day  – Wed 1 Jan 2020

Good Friday – Fri 10 Apr 2020

Early May Bank Holiday – Fri 8 May 2020

Spring Bank Holiday – Mon 25 May 2020

Christmas Day – Fri 25 Dec 2020

Boxing Day – Mon 28 Dec 2020