Ireland ROS Due Today: August PAYE on 14 September
As of 14 September 2026, Irish SMEs should file August PAYE/PRSI/USC/LPT returns today — ROS payment extends to 23 September if you file and pay online, with bi-monthly VAT on 19 September and CT1/RCT through 23 September next.
Revenue’s Calendar of key dates for tax professionals sets 14 September 2026 for PAYE/PRSI/USC/LPT monthly returns and payments for August 2026 (payment date extended to 23 September for ROS users who file and pay online). Dividend Withholding Tax and Professional Services Withholding Tax August returns also fall today. As of Monday 14 September — due day — lock the ROS upload before banking cut-offs thin coverage.
Treat the rest of September as a sequenced ROS calendar: bi-monthly July–August VAT 3 on 19 September, Corporation Tax and RCT through 23 September, and August IOSS on 30 September. Domestic VAT 3 and IOSS never replace each other.
What must clear today
August PAYE monthly statement acceptance and payment (or the deemed return if you take no action by the 14th). ROS users who file and pay online keep the payment extension to 23 September — paper or non-ROS routes do not.
DWT return and payment for August 2026 where you withheld dividends, and PSWT F30 monthly return and payment where professional services withholding applies.
Interest runs from the 14th on late PAYE payments even when the ROS payment extension applies only if you file and pay online — diary both the return acceptance and the bank instruction.
Due-day checklist for 14 September
Confirm August payroll runs and employee changes are locked and match the monthly statement before you accept it in ROS.
If you use Variable Direct Debit or another automated collection, verify the liability amount matches payroll before today’s acceptance window closes.
Queue bi-monthly July–August VAT ledgers for 19 September so tomorrow is not a rebuild day after payroll close.
Keep CT1 iXBRL and Form 46G gathering on a parallel track through 23 September so today’s PAYE work does not crowd out corporation tax.
How FinnAccountings helps on PAYE due day
Clean payroll and books shorten every ROS pack. FinnAccountings helps Ireland and UK businesses prepare bookkeeping, payroll, 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 submit PAYE/VAT on your behalf.
Related reading
Yesterday’s Sunday lock still maps the mid-September sequence.
Yesterday’s midday PAYE countdown still maps the ROS payment extension rules.
For dual-market VAT estimates while you prep packs, use the free calculator.
Sources & references
This article draws on official guidance from the sources below.
- Calendar of key dates for tax professionals
Revenue (Irish Tax and Customs) · Accessed 2026-09-14 - Paying tax to Revenue
Revenue (Irish Tax and Customs) · Accessed 2026-09-14 - Returns and payment due dates
Revenue (Irish Tax and Customs) · Accessed 2026-09-14
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