Ireland 14 August: PAYE, DWT and PSWT Three-Day Countdown

Revenue’s calendar of key dates for tax professionals lists 14 August 2026 for three July obligations that often share the same ROS inbox: the monthly PAYE/PRSI/USC/LPT return and payment, Dividend Withholding Tax (DWT) return and payment, and Professional Services Withholding Tax (PSWT) F30 monthly return and payment.

With three days left as of 11 August, this is a focused mid-month payroll and withholding checklist. VAT 3 for July still follows on 19 August — keep that on a parallel track, but do not let VAT analysis delay the 14 August cash-tax dates.

Complete the monthly employer return for July and arrange payment. Revenue’s employer guidance is clear: if you take no action on the monthly statement, it is automatically deemed your return by the 14th day of the following month — so review and amend errors before that date.

ROS users who both file and pay online can use the payment extension to 23 August 2026. Filing alone or paying outside ROS does not unlock that extra time. Quarterly and annual remitters still receive a monthly statement that becomes the return, but their payment due dates follow their remitter type.

Use 2026 Revenue Payroll Notifications (RPNs) for payments made in 2026, even where the work was earned in 2025 — PAYE operates on a receipts basis. Post-cessation payments need careful RPN and payroll submissions that keep the original employment ID and cessation date.

Dividend Withholding Tax return and payment for July 2026 is also due on 14 August. Companies that paid dividends in July should confirm the DWT return is on the same prep list as employer payroll, not left to a separate “company secretarial” diary that slips past mid-month.

Professional Services Withholding Tax F30 monthly return and payment for July is listed for the same date. Practices and companies that account for PSWT should treat F30 as part of the 14 August pack alongside PAYE — Revenue’s calendar does not give these items staggered grace days.

Day one: reconcile July payroll submissions, RPNs, and employer liabilities; flag any DWT or PSWT July activity. Day two: confirm ROS certificates and payment method if you need the 23 August PAYE payment extension. Day three: file what is due on the 14th and diary VAT 3 lock for 19 August.

Keep bank, payroll, and withholding working papers export-ready so your adviser can review quickly if a late supplier invoice or dividend correction moves figures. Soft Exchequer headlines do not change ROS due dates.

Organised payroll and purchase categories make mid-month ROS packs faster to review. FinnAccountings helps Ireland and UK businesses prepare bookkeeping and tax packs with Chartered Accountant insight before you or your Chartered Accountant (Ireland) or ICAEW/ACCA adviser files. Start a free trial for review-ready drafts — we prepare records; we do not file ROS returns or pay Revenue on your behalf.

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For the wider mid-August cluster including VAT 3 on 19 August, use the mid-August ROS checklist. December year-end companies should also keep Form CT1 for 23 September on the longer diary.

Ireland mid-August ROS PAYE and VAT deadlines →

December year-end companies: Form CT1 and corporation tax balance remain due by 23 September 2026.

Ireland CT1 countdown: 23 September 2026 →

Use the dual-market tax calculator for high-level planning estimates only — not a PAYE or DWT computation.

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