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.