On July 4, 2024, the Tax Department announced that employers can submit the Employer’s Return for Withheld Taxes & Contributions (TD7) for the years 2019 to 2023 without facing administrative fines if submitted by 31 October 2024. After this date, late submissions will incur fines as per the legislation currently at €100.

This announcement grants a grace period for employers who have not yet fulfilled their TD7 obligations for 2019-2023. It’s important to note that the standard annual deadline for TD7 submissions is 31 May of the subsequent year.