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