Payroll Calendars

2021 Republic of Ireland Payroll Calendar

Key Payroll Dates – Republic of Ireland

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

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

15th 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 23^rd 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)

22nd Jan – LPT: Commencement of monthly direct debit payments

23rd Feb – SARP: Local Property Tax (LPT) Due date for submission of SARP Employer Return for the previous year ended 31^st 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 31^st 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 2021- Republic of Ireland

New Year’s Day Mon – 1 Jan 2021

St. Patrick’s Day – Wed 17 Mar 2021

Easter Monday – Tue 13 Apr 2021

Early May Bank Holiday – Mon 4 May 2021

Labour Day – Mon 3 May 2021

June Bank Holiday – Mon 7 Jun 2021

August Bank Holiday – Mon 2 Aug 2021

October Bank Holiday – Mon 25 Oct 2021

Christmas Day – Sat 25 Dec 2021

St. Stephen’s Day – Sun 28 Dec 2021

2021 UK Payroll Calendar

Key Payroll Dates – UK

1^st April 2021 New National Living Wage and Minimum Wage rates become effective

5^th April 2021 New Tax Year Begins. New tax/NICs bands and thresholds become effective

19^th April 2021 Deadline for final RTI submission of the year

31^st May 2021 Issue P60s to employees

6^th July 2021 Return Forms P11D to HMRC

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

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

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

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

Public Holidays 2021 – UK

New Year’s Day  – Mon 1 Jan 2021

Good Friday – Fri 2 Apr 2021

Early May Bank Holiday – Mon 2 May 2021

Spring Bank Holiday – Mon 31 May 2021

Christmas Day – Sat 25 Dec 2021

Boxing Day – Sun 28 Dec 2021