The deadline for employers to submit their annual PAYE returns for the 2025 tax year has been extended to November 30, 2026, the tax department announced on Wednesday.

The department said the extension was decided by the tax commissioner to further facilitate employers’ compliance.

Returns submitted after November 30 will be considered late and subject to financial penalties under the Assessment and Collection of Taxes Law.

Individuals who file late will face a €150 penalty.

For legal entities with turnover or assets exceeding €1 million, the penalty will be €500, while other legal entities will face a €250 fine.