The Tax Department has announced that, following a decision by the Commissioner of Taxation and to further facilitate employers’ compliance obligations, the deadline for submitting the Annual Employer’s Income Tax Withholding Return (PAYE) for the 2025 tax year has been extended to 30 November 2026, inclusive.

Submission of the above-mentioned Return after 30 November 2026 will be considered late and, will be subject to the following monetary penalties:

In the case of an individual: a monetary penalty of €150.
In the case of a legal entity whose turnover or assets exceed €1,000,000: a monetary penalty of €500.
In all other cases of legal entities: a monetary penalty of €250.