Twenty-Three Days to 14 September: Ireland August PAYE Return
As of 22 August 2026, Irish employers have twenty-three days to the 14 September PAYE/PRSI/USC/LPT return for August — with ROS payment extended to 23 September where you file and pay online.
Revenue’s Calendar of key dates for tax professionals lists 14 September 2026 for the monthly PAYE/PRSI/USC/LPT return and payment for August 2026, with the payment date extended to 23 September for ROS users who file and pay online. As of Saturday 22 August — one day before Sunday’s July PAYE cash cluster — employers have twenty-three calendar days to the August return date.
The same 14 September date also carries Dividend Withholding Tax and Professional Services Withholding Tax monthly returns for August. Treat payroll, DWT, and PSWT as one mid-September ROS session if your profile carries more than one obligation.
Who must diary 14 September
Employers filing the August 2026 PAYE/PRSI/USC/LPT monthly return — paper or non-ROS payment paths do not receive the 23 September payment extension.
Companies remitting August DWT or filing F30 PSWT for August on the same date.
Payroll agents sequencing August payroll close after Sunday’s July ROS cash work so September does not start with open July journals.
Twenty-three-day payroll checklist
After Sunday’s July payment cluster, lock August payroll runs and employee changes before mid-September leave thins coverage.
Confirm ROS payment mandates and dual approvals for the 23 September ROS payment path if you use the extension.
Diary bi-monthly VAT (19 September) and December year-end CT1 (23 September) beside PAYE so September ROS days stay sequenced.
Keep RCT August returns (23 September) on the same late-September cash calendar if you are a principal contractor.
How FinnAccountings helps with September PAYE 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
Sunday’s July PAYE/RCT/CT cluster still closes before August payroll work begins.
The broader September SME deadline map still covers VAT, CT1, and RCT.
Bi-monthly July–August VAT shares the same September ROS month.
Today’s twenty-two-day August PAYE countdown starts after the Sunday ROS cash cluster.
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 2026-08-22
- 2.Paying tax to Revenue
Revenue (Irish Tax and Customs) · Accessed 2026-08-22
- 3.Employing people
Revenue (Irish Tax and Customs) · Accessed 2026-08-22
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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