14th (paper) / 23rd (ROS) of month following payroll month.
Monthly PAYE Liability (Form P30 successor)
Monthly PAYE/PRSI/USC remittance under PAYE Modernisation. Revenue calculates the liability from your real-time payroll submissions; you confirm and pay by the 14th (paper) or 23rd (ROS) of the following month.
Who this applies to
- All Irish employers with at least one employee or director on payroll
- Including single-director close companies
What to file
No separate form — confirm Revenue's monthly statement and pay. Real-time PSRs are submitted at each pay date.
How to file
Confirm and pay via ROS. RDI direct debit available.
Payment due
14th (paper) / 23rd (ROS) of the month following payroll.
Penalties for missing this deadline
Interest at approximately 10% annualised on late PAYE/PRSI. Penalties for failure to operate PAYE correctly start at €4,000 per offence.
Filing checklist
- Submit real-time PSRs at every pay date
- Check Revenue's Monthly Statement on ROS by the 5th
- Reconcile to your payroll software figures
- Pay via ROS by the 14th or set direct debit
- Issue payslips and update RPNs
Common mistakes to avoid
- Forgetting that close company directors usually can't claim PAYE Tax Credit on their own salary
- Late submission of PSRs (must be on or before pay date)
- Misclassifying contractors as employees (Revenue audits)
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