PAYE
Deadlines & reporting
- Employers PAYE – introduction of variable payment plan 3 October 2022
- Preventing and correcting payroll errors Ongoing requirement
- Universal credit and FPS reporting Ongoing requirement
- Using PSA1 form for paying your PAYE settlement agreement Ongoing requirement
- Election for a separate PAYE scheme: form P350 Due 6 April 2022
- Conducting CEO pay ratio reporting Annual requirement
- Preparing for end of year reporting Annual requirement
Student & postgraduate loans
Tax
National Insurance
- National Insurance Rates and Earnings Limits 2023 to 2024 Tax year 2023 to 2024
- New National Insurance Categories for 2022-23 Effective 6 April 2022
- Has the Health and Social Care Levy been cancelled? Reversed on 6 November 2022
- Company Directors NI Effective 6 April 2022
- Employment allowance and De Minimis State Aid rules Effective 6 April 2021
- National Insurance holiday for employers of veterans Effective April 2021
- No more paper P11Ds to HMRC Effective 6 April 2023
- National Insurance Contributions Category M Ongoing requirement
General
- Irish budget for 2023: Income tax Budget announced 27 September
- Irish budget for 2023: USC Budget announced 27 September
- Irish budget for 2023: Employer PRSI Budget announced 27 September
- Spring budget 2023 Announced 15 March 2023
- Notifying HMRC when you stop employing people Ongoing requirement
- Pension Schemes Act 2021: explained Announced February 2021
- Calculating average holiday pay: new reference period Effective 6 April 2020