Payroll Calendars
2023 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 2023- Republic of Ireland
New Year’s Day – Mon 2 Jan 2023
St Brigid’s Day – Mon 6 Feb 2023
St. Patrick’s Day – Fri 17 Mar 2023
Easter Monday – Mon 10 Apr 2023
May Bank Holiday – Mon 1 May 2023
June Bank Holiday – Mon 5 Jun 2023
August Bank Holiday – Mon 7 Aug 2023
October Bank Holiday – Mon 30 Oct 2023
Christmas Day – Mon 25 Dec 2023
St. Stephen’s Day – Tue 26 Dec 2023
2023 UK Payroll Calendar
Key Payroll Dates – UK
1st April 2022 New National Living Wage and Minimum Wage rates become effective
5th April 2022 New Tax Year Begins. New tax/NICs bands and thresholds become effective
19th April 2022 Deadline for final RTI submission of the year
31st May 2022 Issue P60s to employees
6th July 2022 Return Forms P11D to HMRC
19th July 2022 Class 1A payment due (P11Ds) if paying by cheque
22nd July 2022 Class 1A payment due (P11Ds) if paying electronically
19th October 2022 Class 1B payment due (PSAs) if paying by cheque
22nd October 2022 Class 1B payment due (PSAs) if paying electronically
Public Holidays 2023 – UK
New Year’s Day – Mon 2 Jan 2023
Good Friday – Fri 7 Apr 2023
Easter Monday – Mon 10 April 2023
Early May Bank Holiday – Mon 1 May 2023
Coronation of King Charles III – Mon 8 May 2023
Spring Bank Holiday – Mon 29May 2023
Summer Bank Holiday -Mon 28 Aug 2023Christmas Day – Mon 25 Dec 2023
Boxing Day – Tues 26 Dec 2023