Nine Days to 23 September: Ireland August PAYE ROS Payment
As of 14 September 2026, Irish employers who filed August PAYE today still have nine days to clear ROS payment by 23 September where they file and pay online — paper routes do not get the extension.
Revenue’s Calendar of key dates for tax professionals lists 14 September 2026 for the monthly PAYE/PRSI/USC/LPT return for August 2026, with the payment date extended to 23 September for ROS users who file and pay online. As of Monday 14 September — return due day — employers who accept the monthly statement still have nine calendar days to clear the ROS payment path.
Paper or non-ROS payment routes do not receive the 23 September extension. Interest can still run from the statutory return date if you miss the online file-and-pay conditions — treat acceptance and payment as two linked steps, not one.
Who still needs the 23 September payment diary
Employers who filed or accepted the August PAYE monthly statement today through ROS and intend to use Variable Direct Debit or another online payment path by the 23rd.
Companies remitting August DWT or PSWT that share today’s return date but need separate payment confirmations before late-September banking cut-offs.
Payroll agents sequencing August liabilities beside bi-monthly VAT (19 September) and CT1/RCT (23 September) so one ROS session does not collide with another.
Nine-day ROS payment checklist
Confirm the accepted August liability matches payroll before you rely on an automated collection mandate.
Diary dual approvals and bank cut-offs for the 23 September ROS payment path this week — do not leave first payment attempts for Friday 19 September when VAT queues build.
Keep bi-monthly July–August VAT (19 September) and December year-end CT1 (23 September) on the same late-September cash calendar.
If you missed today’s return acceptance, escalate with your adviser immediately — the payment extension assumes you file and pay online.
How FinnAccountings helps with August PAYE payment packs
Organised payroll and expense records make monthly PAYE reviews faster. FinnAccountings helps Ireland and UK employers prepare bookkeeping and payroll 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 PAYE returns or make Revenue payments on your behalf.
Related reading
This morning’s due-day briefing still maps return acceptance, DWT, and PSWT on 14 September.
Yesterday’s one-day August PAYE countdown still maps the ROS payment extension rules.
Bi-monthly July–August VAT shares the same September ROS month — five days to 19 September.
CT1 for December year-ends still has nine days to 23 September.
Sources & references
This article draws on official guidance and publications from the sources below.
- 1.Calendar of key dates for tax professionals
Revenue (Irish Tax and Customs) · Accessed 2026-09-14
- 2.Paying tax to Revenue
Revenue (Irish Tax and Customs) · Accessed 2026-09-14
- 3.Returns and payment due dates
Revenue (Irish Tax and Customs) · Accessed 2026-09-14
Put this into practice
FinnAccountings helps with bookkeeping, tax, and VAT prep for Ireland and the UK — with Chartered Accountant insight on AI drafts. Educational articles are not filing advice.
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