Further to our previous newsfeed
on this, the deadline for submission of the Withholding Taxes and Contributions
Return (the ‘Return’) for the year 2023 has been extended from 31 May 2024 to
31 July 2024. The Return, otherwise known as the Employer’s Return, provides a
summary of employees' data, including emoluments, P.A.Y.E. and other
deductions.
Failure to submit the Return on time carries a penalty of €100.