Irish payroll calendar 2026
Every Revenue payroll deadline for 2026 in one place: when your monthly statement is ready, when it becomes your return, when Revenue must have your payment, the PRSI change in October, and the rates you need. Download it as a PDF to keep by your desk.
The payroll deadlines that matter in 2026
The big dates for the year, from the new rates on 1 January to the last payment for 2026 in January 2027.
Tax year 2026 starts
Thu 1 Jan 2026. New rates, credits and USC bands apply, the minimum wage rises to €14.15 an hour, and MyFutureFund auto-enrolment begins.
Pay Revenue for December 2025
Fri 23 Jan 2026. Last payment for the 2025 tax year if you file and pay on ROS (14 January otherwise).
Quarterly payers: January to March
Thu 23 Apr 2026. If Revenue lets you pay quarterly, pay for the first quarter by today on ROS (14 April otherwise).
First MyFutureFund opt-out window
Wed 1 Jul 2026. Employees auto-enrolled on 1 January 2026 can opt out in July or August, after 6 months in the scheme.
PRSI rates rise by 0.15%
Thu 1 Oct 2026. Employee Class A PRSI goes to 4.35%, and employer PRSI to 9.15% and 11.40%. Use the new rates for pay dates from today.
Form 11 for 2025
Sat 31 Oct 2026. Pay and file deadline for the 2025 Income Tax Return, which matters for proprietary directors. On ROS it is 18 November 2026.
Plan December pay dates
Tue 1 Dec 2026. Check Christmas pay dates, and keep gifts within the Small Benefit Exemption: up to five non-cash benefits, €1,500 in total.
Tax year 2026 ends
Thu 31 Dec 2026. A weekly payroll paid on Thursdays has 53 pay days in 2026, so it reaches Week 53 on 31 December.
Tax year 2027 starts
Fri 1 Jan 2027. Use the 2027 rates and request Revenue Payroll Notifications (RPNs) for 2027. The employer PRSI threshold rises from €552 to €600 a week.
December 2026 return
Thu 14 Jan 2027. Revenue deems December's monthly statement to be your return on the 14th unless you accept or correct it first.
Pay Revenue for December 2026
Sat 23 Jan 2027. Last payment for the 2026 tax year if you file and pay on ROS (14 January otherwise).
Every statement, return and payment date for 2026
Every month follows the same four beats. The table shows the exact dates for each one.
Send the payroll submission
Report pay, tax, PRSI and USC to Revenue on or before every pay date.
Check the statement
Revenue's monthly statement for last month is on ROS by the 5th.
Accept or correct it
Accept it, or fix your submissions. On the 14th Revenue deems it to be your return.
Pay Revenue
Pay by the 23rd if you file and pay on ROS, or by the 14th otherwise.
Send a payroll submission on or before every pay date. Revenue gives these deadlines as fixed days of the month, so where one falls on a weekend, pay in good time. If Revenue lets you pay quarterly, pay on ROS by the 23rd after each quarter: Thu 23 Apr 2026, Thu 23 Jul 2026, Fri 23 Oct 2026, Sat 23 Jan 2027 (the 14th if you don't use ROS). Late payments are charged interest from the 14th.
Tax, USC, PRSI and pension rates for 2026
The figures your payroll uses in 2026, including the PRSI rates from 1 October.
Income tax: standard rate bands
Income in the band is taxed at 20%, and the balance at 40%. The extra €35,000 for a second income is capped at the lower earner's income and can't be transferred.
Tax credits
PRSI Class A
Class A. Employee PRSI is charged on all earnings once pay is over €352 a week. A PRSI credit of up to €12 a week applies between €352.01 and €424, reduced by one-sixth of earnings over €352.01.
Universal Social Charge (USC)
Standard rates for 2026. Tax credits don't reduce USC. Reduced rates apply to some medical card holders and people aged 70 and over.
National minimum wage
Hourly rates from 1 January 2026 (National Minimum Wage Order 2025).
MyFutureFund auto-enrolment
Employees aged 23 to 60 earning €20,000 or more a year, with no pension through payroll, are auto-enrolled. Employer and State contributions stop once pay reaches €80,000 in the year. Employees can opt out after 6 months, within a 2-month window.
Benefits, payments and interest
Your payroll year-end checklist
What to do as 2026 closes and 2027 begins. Employees get their Employment Detail Summary from Revenue, built from your submissions.
Check every employee's details and the last pay dates of 2026, including any Week 53.
Make sure every 2026 pay date has a payroll submission, and correct any errors.
Request Revenue Payroll Notifications for 2027 and use the 2027 rates, credits and PRSI threshold.
Accept or correct December's monthly statement before Revenue deems it your return.
Pay December's liability on ROS (14 January otherwise).
Employees see their Employment Detail Summary for 2026 in myAccount.
Keep the 2026 calendar by your desk
An A4 PDF in Nxsys colours, ready to print or share with your team.
- Every statement, return and payment date, month by month
- The key dates for the year at a glance
- 2026 tax, USC, PRSI, minimum wage and MyFutureFund rates
- A year-end checklist
Sources, checked 29 October 2026: Revenue: Paying tax to Revenue (employers) · Revenue: Tax rates, bands and reliefs · Revenue: USC rates and thresholds · gov.ie: PRSI Class A rates · Citizens Information: Auto-enrolment (MyFutureFund) · Revenue: Small Benefit Exemption · Irish Statute Book: National Minimum Wage Order 2025. This calendar is a guide for employers in Ireland and is not tax advice. Check Revenue if your circumstances are different.
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01When does the Irish tax year 2026 start and end?
The Irish tax year is the calendar year: 1 January to 31 December 2026. Weekly tax weeks also count from 1 January.
02When do I have to pay Revenue for payroll taxes?
Pay the month's Income Tax, PRSI, USC and any Local Property Tax within 14 days after the end of the month, or within 23 days if you file and pay on ROS. So January 2026's liability is due by 14 February, or 23 February on ROS.
03What is the monthly statement?
Revenue builds a monthly statement from your payroll submissions and makes it available by the 5th of the next month. Accept it or correct your submissions by the 14th; on the 14th Revenue deems it to be your return.
04When are payroll submissions due?
On or before every pay date. Each submission reports the pay, tax, PRSI and USC for that pay date.
05What changes to PRSI in 2026?
From 1 October 2026 employee Class A PRSI rises from 4.2% to 4.35%, and employer PRSI from 9% to 9.15% (pay up to €552 a week) and from 11.25% to 11.40% (above €552).
06What is MyFutureFund and when does it start?
MyFutureFund is Ireland's auto-enrolment pension, live since 1 January 2026. For 2026 to 2028 the employee and employer each pay 1.5% of gross pay and the State adds 0.5%.
07Is there a Week 53 in 2026?
Yes, for some payrolls. 1 January 2026 is a Thursday, so a weekly payroll paid on Thursdays has 53 pay days in 2026, and a fortnightly one paid on that day has 27.
08What is the Employment Detail Summary?
Revenue's year-end summary of each employee's pay, tax, PRSI and USC for the year. Employees see it in myAccount, and it is built from the payroll submissions you made, so there is no separate year-end certificate to hand out.
09Does Nxsys send payroll submissions to Revenue for me?
Yes. Nxsys Payroll sends your payroll submissions to Revenue for each pay run you confirm, so you can see what you owe Revenue and when.
Let Nxsys keep your payroll on time
Nxsys Payroll sends your payroll submissions to Revenue with every pay run and shows what you owe and when.
