The Revenue payment due date is the 23rd of the following month where the return is filed and paid online via ROS; otherwise payment is due by the 14th of the following month

It is important to note that payment due dates for employers remain unchanged under the new PAYE Modernisation system. 

If you are a quarterly or annual remitter, you will now have a monthly statement issued by Revenue to you, which will become your monthly return, however your payment due dates will not change.

The following table summarises each Remitter Type and their respective return and payment due dates: