Where your employees' normal pay date is due to be 1st January 2026 and payment is due to be paid by credit transfer, Revenue will accept the pay date to be reported as the 1st January 2026 where funds are made available to employees on the 31st December 2025 only.

Example:

• An employee’s normal pay date is due to be 1st January 2026 – payment cannot be made on the 1st January as it is a bank holiday
   
• Instead, payment will be made on 31st December 2025
   
• In this instance, the pay date can be reported as 1st January 2026
   
• The employee's credits and rate bands will be applied for 1st January 2026 even though payment was paid in the prior year
   
• The payment date on the bank file can be amended so that funds reach the employees on 31st December