Two announcements in September change deadlines that employers had already diarised. Both are extensions; neither is automatic, and one of them carries relief that expires.
The 2025 employer’s return: now 30 November
By decision of the Commissioner of Taxation, the deadline for the Annual Employer’s Return of income tax and contributions withheld (PAYE, form T.D.7) for tax year 2025 has been extended from 30 September to 30 November 2026. The return is submitted through the Tax For All (TFA) system.
A return filed after 30 November is late, and attracts a charge under section 50A(a) of the Assessment and Collection of Taxes Law 4/1978:
- €150 for an individual;
- €250 for a legal person; and
- €500 for a legal person whose turnover or assets exceed €1.000.000.
Two points of scope are worth being clear about. This extends the annual return only — monthly withholding and payment obligations are unchanged and continue on their own dates. And the return for tax year 2026 remains due 31 May 2027.
Overdue social insurance contributions: applications to 31 October
Employers and self-employed persons who owe social insurance contributions can apply to pay them by instalments. Under the amending Law N.79(I)/2026, and the notification published in the Official Gazette as Κ.Δ.Π. 329/2026 of 11 September 2026, the application period has been extended to 31 October 2026.
- Settlement in up to 54 equal monthly instalments.
- Settling earlier than the 54 instalments reduces the additional charge proportionately — by up to 27%. Paying the amount owed in one sum removes the additional charge entirely.
- Arrears means, for employers, amounts owed up to and including February 2026; for the self-employed, up to and including the fourth quarter of 2025.
- While a settlement is running, the Social Insurance Services do not take legal measures against the debtor. Criminal proceedings already filed may be suspended with the approval of the Attorney-General, as may outstanding imprisonment or seizure warrants.
The application is made electronically through the Social Insurance Services. The relief is in the additional charge, and it is larger the sooner the debt is cleared — which makes this a calculation worth doing before the end of October rather than after it.
One date to watch: 13 October
The first-pillar pension bill had not been tabled in the House as at 21 September; the Minister of Labour has said it will be laid before the House by the end of the month, and that discussion begins on 13 October 2026. Two of its provisions reach owner-managed companies directly — dividends of shareholder-employees counting towards insurable earnings, and a new contribution on passive income. We set both out in our note on the pension bill, and will update it as the text moves through committee.
What this means in practice
Move the 2025 employer’s return to 30 November in the calendar, but treat the extra time as filing room rather than preparation room: the return is only as good as the payroll reconciliation behind it. If there are arrears with the Social Insurance Services, the question to answer this month is not whether to apply, but whether the amount can be cleared in one payment — the difference is the whole of the additional charge.
Sources: the Tax Department’s announcement of 16 September 2026 on the PAYE return, and the Social Insurance Services’ announcement of 11 September 2026 on the settlement of overdue contributions.
This note sets out deadlines as announced up to 21 September 2026 and is not professional advice. Dates and reliefs change, and how they apply depends on the facts of each case. Please contact us before acting on anything set out here.