Upcoming payroll calendar dates and deadlines for: the United Kingdom, the Isle of Man, Jersey, Guernsey, and the Republic of Ireland.

United Kingdom

 

February 5 – This is the final day of tax month 10.  Tax and NICs etc. for payments made in the tax month to February 5 are due for payment to the Accounts Office by February 19, or by February 22 if paid electronically.

February 17 – (February 19 is a Sunday) – For employers required to pay tax and NICs etc to the Accounts Office monthly, this is the deadline for payment to be received by the Accounts Office, unless made electronically.

February 22 – For employers required to pay tax and NICs to the Accounts Office monthly, this is the deadline for electronic payments to be cleared into the HMRC bank account.  Payments through BACS must be initiated by February 17 at the latest.

March 5 – This is the final day of tax month 11.  Tax and NICs etc. for payments made in the tax month to March 5 are due for payment to the Accounts Office by March 19, or by March 22 if paid electronically.

March 19 – For employers required to pay tax and NICs etc to the Accounts Office monthly, this is the deadline for payment to be received by the Accounts Office, unless made electronically.

 

Guernsey

 

February 15 – For employers with 80 staff or more, this is the deadline for payment of tax deducted during January to the Income Tax Office.

March 15 – For employers with 80 staff or more, this is the deadline for payment of tax deducted during February to the Income Tax Office.

 

Isle of Man

 

February 19 – This is the deadline for submission of the T35 Remittance Card and ITIP/National Insurance to the Income Tax Division for tax month 10.

March 5 – This is the final day of tax month 11.  The T35 Remittance Card and ITIP/National Insurance in respect of the payments made in the tax month to March 5 must be sent to the Income Tax Division by March 19.

March 19 – This is the deadline for submission of the T35 Remittance Card and ITIP/National Insurance to the Income Tax Division for tax month 11.

Jersey

 

February 15 – For employers with 80 staff or more, this is the deadline for payment to the Social Security Department of the contributions calculated for January.

February 15 – This is the deadline for submission of the monthly return and payment of tax deducted in January to the Income Tax Office.

March 15 – For employers with 80 staff or more, this is the deadline for payment to the Social Security Department of the contributions calculated for February.

March 15 – This is the deadline for submission of the monthly return and payment of tax deducted in February to the Income Tax Office.

Republic of Ireland

 

February 14 – This is the deadline for filing form P30 and making monthly PAYE/USC/PRSI payments to the Collector General for January by employers who pay monthly, unless they pay (and file form P30) through Revenue On-Line Service (ROS).

February 15 – This is the deadline for issuing P60 Certificate of Pay, Tax and PRSI to all employees.

February 15 – This is the deadline for employers to submit form P35 for the year ending December unless they file through Revenue On-Line Service (ROS).

February 23 – For employers who make their payments (and file form P30) through Revenue On-Line Service (ROS), whether required by law to do so or not, this is the deadline for filing form P30 and making monthly PAYE/USC/PRSI payments, and for submitting Form P35 for the year ending December.

March 14 – This is the deadline for filing form P30 and making monthly PAYE/USC/PRSI payments to the Collector General for February by employers who pay monthly, unless they pay (and file form P30) through Revenue On-Line Service (ROS).

(Note: These payment dates also apply to equivalent RCT payments and returns made by principal contractors.)