Four Days to 23 August: Ireland PAYE Pay, RCT and CT ROS Windows

Revenue’s August 2026 calendar packs the end of the month tightly for employers, RCT principals, and company directors. As of 19 August — the same day July VAT 3 is due — there are four calendar days until 23 August 2026: the ROS payment extension date for July PAYE/PRSI/USC/LPT where employers both filed and pay online, the due date for July Relevant Contracts Tax return and payment, and the close of several Corporation Tax windows that run 1–23 August for ROS filers (1–21 for non-electronic filers).

Employers should already have accepted or seen deemed acceptance of the July PAYE monthly statement by 14 August. The 23 August extension is for payment through ROS after a timely online file-and-pay pathway — filing alone or paying outside ROS does not unlock that extra time. Interest can run from the 14th when payment is late.

Check that July payroll submissions match the monthly statement, that any amendments are cleared, and that the ROS payment method is authorised before Friday. Staff leave in mid-August still traps firms that leave bank approvals to the last afternoon.

Quarterly remittance employers on the July–September cycle have different return and payment patterns — confirm your profile against Revenue’s Paying tax to Revenue guidance rather than copying a neighbour’s diary.

Relevant Contracts Tax monthly return and payment for July 2026 is due 23 August 2026 where RCT applies. Principals should reconcile contract payments and deduction rates now so Friday’s filing is not a scramble after today’s VAT 3.

Corporation Tax rolling windows through 1–23 August cover preliminary tax for accounting periods ending 1–30 September 2026, and returns and balances for accounting periods ending 1–30 November 2025. Third-party information returns for those November 2025 CT periods run through the month (1–31 August). Non-electronic CT filers use 1–21 rather than 1–23.

19 August: file July VAT 3 (and RTD where due) without letting PAYE cash planning slip.

20–22 August: settle ROS PAYE payment authorisations, finish RCT July reconciliations, and close CT preliminary or return/balance packs due in the 1–23 window.

23 August: complete ROS PAYE payments where the extension applies, file RCT for July, and lock remaining CT actions in the electronic window.

Keep Form 11 Pay & File planning for 31 October / 18 November ROS on a separate autumn track — mid-year prep matters, but it must not displace this week’s cash-tax dates.

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Use the six-day briefing from 17 August for the fuller ROS-cluster narrative.

Ireland PAYE/RCT/CT six days to 23 August →

RCT principals should also read the dedicated July RCT briefing for 23 August.

Ireland RCT July return due 23 August →

Directors with September accounting periods should confirm the CT preliminary tax window before 23 August.

Ireland CT preliminary tax for September APs →