Social Welfare Consolidation Act 2005 section 17B

Payment date for contributions

Section 17B sets out when employers must pay PRSI contributions to the Collector-General, including extended deadlines for electronic filers.

  • Standard deadline: 15 days after the end of the income tax month
  • Extended deadline: 24 days after month-end for employers who file returns and pay electronically using Revenue-approved methods
  • The Collector-General may vary the payment date for any employer by issuing a notice
  • Any such variation notice can be withdrawn at any time before the varied payment date takes effect

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