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  • Employment Tax RSS1 Reporting Deadline
Technical update:

Employment Tax RSS1 Reporting Deadline

04 March 2019

The due date for the filing of returns of information in relation to employee share participation schemes for the 2018 tax year is 31 March 2019. The 2018 Form RSS1 requires the reporting of the grant, release, assignment and exercise of options awarded to directors and employees only. The electronic Form RSS1 is in a spreadsheet format which must be uploaded via the Revenue Online System (“ROS”). Only registered ROS users may access and upload returns.

Details of awards, which have been subject to PAYE through payroll operations, are not required on the Form RSS1.

In addition, a separate mandatory filing is required by 31 March 2019 in relation to the following Revenue approved share participation schemes:

  • Save As You Earn share option scheme
  • Approved profit sharing scheme
  • Employee share ownership trust transactions.

These returns continue to be filed by paper.

Failure to comply with the above mandatory filing obligation can result in a penalty and, in the cases of Revenue approved schemes, Revenue approval can be withdrawn.

If you have any queries in relation to the above filings or introducing share plans to your business, please feel free to contact a member of our Employment Tax Team. 

A copy of BDO's informational leaflet is available to download below.