{ "_meta": { "dataset_id": "payroll-deadlines", "schema_version": "1.0", "generated_at": "2026-07-02T21:11:06+00:00", "generated_by": "cite_extract.py", "record_count": 40, "publisher": { "name": "Whichapp", "url": "https://whichapp.site", "contact": "https://whichapp.site/about/" }, "license": "CC-BY-4.0", "license_url": "https://creativecommons.org/licenses/by/4.0/", "attribution": "Whichapp — https://whichapp.site/cite/citation/", "canonical_url": "https://whichapp.site/data/api/datasets/payroll-deadlines.json", "description": "Tax + social-insurance filing deadlines per country." }, "records": [ { "record_id": "payroll-deadlines-ie", "jurisdiction": "IE", "jurisdiction_name": "Ireland", "effective_from": "2019-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.revenue.ie/en/employing-people/paye-modernisation/payroll-submissions/index.aspx", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || Irish payroll operates under PAYE Modernisation (effective 1 January 2019), a real-time reporting system. Employers report to Revenue on or before each pay date. Monthly liability (PAYE, PRSI, USC) remitted in single payment. Payroll frequency (typically monthly) is contractually specified but not legally mandated.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Monthly", "unit": null, "source_url": "https://www.citizensinformation.ie/en/employment/employment-rights-and-conditions/pay-and-employment/pay-slips/", "confidence": "medium", "note": "Most common frequency; law requires pay frequency stated in employment contract but does not mandate monthly" }, "tax_filing_deadline": { "value": "On or before the employee's pay day", "unit": null, "source_url": "https://www.revenue.ie/en/employing-people/paye-modernisation/payroll-submissions/index.aspx", "confidence": "high", "note": "Real-time reporting requirement under PAYE Modernisation" }, "tax_payment_deadline": { "value": "23rd of the following month", "unit": null, "source_url": "https://www.revenue.ie/en/employing-people/paying-your-employees/paying-and-filing-your-payroll-submission/index.aspx", "confidence": "high", "note": "Base deadline is 14th of following month; extended to 23rd for electronic filing via ROS" }, "social_contribution_deadline": { "value": "23rd of the following month", "unit": null, "source_url": "https://www.revenue.ie/en/employing-people/paying-your-employees/paying-and-filing-your-payroll-submission/index.aspx", "confidence": "high", "note": "PRSI contributions remitted with PAYE and USC in single payment; same deadline as tax payment" }, "year_end_reporting_deadline": { "value": "No separate year-end report required", "unit": null, "source_url": "https://www.revenue.ie/en/employing-people/paye-modernisation/index.aspx", "confidence": "high", "note": "P35 return abolished under PAYE Modernisation; final payroll submission for tax year serves as year-end return" }, "new_hire_reporting_days": { "value": "On or before the first pay day", "unit": null, "source_url": "https://www.revenue.ie/en/employing-people/paye-modernisation/revenue-payroll-notifications/index.aspx", "confidence": "high", "note": "Employer must request Revenue Payroll Notification (RPN) before first payment to ensure correct tax treatment" }, "late_filing_penalty": { "value": "Fixed penalty of €4,000 per breach", "unit": "EUR", "source_url": "https://www.revenue.ie/en/self-assessment-and-self-employment/interest-and-penalties/what-happens-if-i-do-not-make-a-tax-return-or-pay-tax.aspx", "confidence": "high", "note": "Applies to failure to submit or incorrect submission of payroll information" }, "late_payment_interest_rate": { "value": 0.0219, "unit": "% per day", "source_url": "https://www.revenue.ie/en/self-assessment-and-self-employment/interest-and-penalties/what-happens-if-i-do-not-make-a-tax-return-or-pay-tax.aspx", "confidence": "high", "note": "Statutory daily interest accrual on late tax and social contribution payments" } } }, { "record_id": "payroll-deadlines-fr", "jurisdiction": "FR", "jurisdiction_name": "France", "effective_from": "2017-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.urssaf.fr/portail/home/employeur/declarer-et-payer/les-dates-dexigibilite.html", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || France uses a unified monthly declaration called the DSN (Déclaration Sociale Nominative). This single filing reports and remits both the income tax withheld at source (Prélèvement à la Source - PAS) and all social security contributions to the relevant authorities (URSSAF). The deadline depends on the company's headcount. The DSN system has replaced most other periodic and annual payroll-related declarations, such as the DADS-U.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Monthly", "unit": null, "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006902482", "effective_from": "1982-01-01" }, "tax_filing_deadline": { "value": "Unified with social contribution filing via the DSN (Déclaration Sociale Nominative). For companies with >= 50 employees: 5th of the month following the pay period. For companies with < 50 employees: 15th of the month following the pay period.", "unit": "day of month", "source_url": "https://www.urssaf.fr/portail/home/employeur/declarer-et-payer/les-dates-dexigibilite.html", "effective_from": "2019-01-01" }, "tax_payment_deadline": { "value": "Same as the DSN filing deadline. For companies with >= 50 employees: 5th of the month following the pay period. For companies with < 50 employees: 15th of the month following the pay period.", "unit": "day of month", "source_url": "https://www.urssaf.fr/portail/home/employeur/declarer-et-payer/les-dates-dexigibilite.html", "effective_from": "2019-01-01" }, "social_contribution_deadline": { "value": "Same as the DSN filing deadline. For companies with >= 50 employees: 5th of the month following the pay period. For companies with < 50 employees: 15th of the month following the pay period.", "unit": "day of month", "source_url": "https://www.urssaf.fr/portail/home/employeur/declarer-et-payer/les-dates-dexigibilite.html", "effective_from": "2017-01-01" }, "year_end_reporting_deadline": { "value": "No separate annual report. The DSN for the December pay period, filed in January, serves as the annual declaration.", "unit": null, "source_url": "https://www.dsn-info.fr/documentation/remplacement-dads-u.pdf", "effective_from": "2017-01-01" }, "new_hire_reporting_days": { "value": "Must be filed before the employee commences work. The declaration (DPAE) can be made up to 8 days before the start date, but no later than the moment of hiring.", "unit": "days before start of employment", "source_url": "https://www.service-public.fr/professionnels-entreprises/vosdroits/F1008", "effective_from": "2011-01-28" }, "late_filing_penalty_summary": { "value": "Late filing of the DSN incurs a penalty per employee (e.g., 1.5% of the monthly social security ceiling). Late payment incurs an initial 5% surcharge on the amount due, plus an additional 0.2% surcharge for each subsequent month of delay.", "unit": null, "source_url": "https://www.urssaf.fr/portail/home/employeur/declarer-et-payer/les-penalites-et-majorations-de.html", "effective_from": "2018-01-01" } } }, { "record_id": "payroll-deadlines-es", "jurisdiction": "ES", "jurisdiction_name": "Spain", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://sede.agenciatributaria.gob.es/Sede/ayuda/calendario-contribuyente.html", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || Tax filings and payments for withholdings (IRPF) are submitted via Form 111 (Modelo 111) on a monthly or quarterly basis. The annual summary is filed using Form 190 (Modelo 190). Social security reporting and payments are managed through the 'Sistema de Liquidación Directa' (SLD) with the Tesorería General de la Seguridad Social (TGSS).", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "monthly", "unit": null, "source_url": "https://www.oecd.org/tax/tax-policy/taxing-wages-spain.pdf", "source_type": "oecd", "effective_from": null, "confidence": "medium" }, "tax_filing_deadline": { "value": "20th of the month following the reporting period", "unit": "day of month", "source_url": "https://sede.agenciatributaria.gob.es/Sede/ayuda/calendario-contribuyente.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" }, "tax_payment_deadline": { "value": "20th of the month following the reporting period", "unit": "day of month", "source_url": "https://sede.agenciatributaria.gob.es/Sede/ayuda/calendario-contribuyente.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" }, "social_contribution_deadline": { "value": "Last working day of the month following the accrual period", "unit": "day of month", "source_url": "https://www.seg-social.es/wps/portal/wss/internet/Empresas/CotizacionRecaudacion/311/312", "source_type": "government", "effective_from": "2015-01-01", "confidence": "high" }, "year_end_reporting_deadline": { "value": "January 31st of the following year", "unit": "date", "source_url": "https://sede.agenciatributaria.gob.es/Sede/ayuda/calendario-contribuyente/mas-informacion-calendario/enero.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" }, "new_hire_reporting_days": { "value": "Prior to the start of employment", "unit": "event-based", "source_url": "https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/Afiliacion/10542", "source_type": "government", "effective_from": "2015-10-31", "confidence": "high" }, "late_filing_penalty_summary": { "value": "For taxes (AEAT): Voluntary late filings incur a progressive surcharge of 1% per month of delay, up to 15%, without further penalties. If initiated by the tax authority, penalties range from 50% to 150% of the tax due. For social security (TGSS): Late payments incur a surcharge of 10% if paid within the first subsequent month, or 20% thereafter. Failure to register an employee is a serious infringement with significant fines.", "unit": null, "source_url": "https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186", "source_type": "government", "effective_from": "2021-07-11", "confidence": "high" } } }, { "record_id": "payroll-deadlines-nl", "jurisdiction": "NL", "jurisdiction_name": "Netherlands", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/ondernemers/personeel_en_loon/loonheffingen/aangifte_loonheffingen_doen/", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || The Dutch payroll system is based on a combined declaration called 'loonheffingen', which includes wage tax, national insurance contributions (volksverzekeringen), and employee insurance contributions (werknemersverzekeringen). Therefore, the filing and payment deadlines for tax and social contributions are the same. The primary reporting mechanism is the monthly return; the year-end deadline refers to the mandatory provision of the annual statement ('jaaropgaaf') to the employee, not a separate annual employer return to the tax authority.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Monthly", "unit": null, "source_url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/ondernemers/personeel_en_loon/loonheffingen/aangifte_loonheffingen_doen/", "source_type": "government", "effective_from": null, "confidence": "high" }, "tax_filing_deadline": { "value": "Last day of the month following the reporting period.", "unit": null, "source_url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/ondernemers/personeel_en_loon/loonheffingen/aangifte_loonheffingen_doen/", "source_type": "government", "effective_from": null, "confidence": "high" }, "tax_payment_deadline": { "value": "Last day of the month following the reporting period.", "unit": null, "source_url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/ondernemers/personeel_en_loon/loonheffingen/aangifte_loonheffingen_doen/", "source_type": "government", "effective_from": null, "confidence": "high" }, "social_contribution_deadline": { "value": "Last day of the month following the reporting period.", "unit": null, "source_url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/ondernemers/personeel_en_loon/loonheffingen/aangifte_loonheffingen_doen/", "source_type": "government", "effective_from": null, "confidence": "high" }, "year_end_reporting_deadline": { "value": "January 31st of the following year (for providing annual statement 'jaaropgaaf' to employee).", "unit": null, "source_url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/ondernemers/personeel_en_loon/loonheffingen/de_jaaropgaaf/", "source_type": "government", "effective_from": null, "confidence": "high" }, "new_hire_reporting_days": { "value": "At the latest, the day before the employee's first day of work.", "unit": null, "source_url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/ondernemers/personeel_en_loon/nieuwe_werknemer_in_dienst_melden/", "source_type": "government", "effective_from": null, "confidence": "high" }, "late_filing_penalty_summary": { "value": "A default penalty (verzuimboete) applies. Late filing: €68. Late payment: 3% of the amount paid late, with a minimum of €50 and a maximum of €5,514. Higher penalties can apply in cases of intent or gross negligence.", "unit": null, "source_url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/ondernemers/personeel_en_loon/loonheffingen/aangifte_loonheffingen_doen/boetes_bij_de_aangifte_loonheffingen", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" } } }, { "record_id": "payroll-deadlines-pt", "jurisdiction": "PT", "jurisdiction_name": "Portugal", "effective_from": "2001-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://diariodarepublica.pt/dr/legislacao-consolidada/decreto-lei/1988-34494375", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || The monthly payroll declaration (Declaração Mensal de Remunerações - DMR) is a unified report submitted to the Tax Authority (Autoridade Tributária) by the 10th, which then shares the relevant data with the Social Security authority. The social contribution payment deadline refers to the final day for payment; the payment window is from the 10th to the 20th of the month. New hire reporting must be completed in the 24 hours prior to the start of the employment contract, represented as -1 days from the start date.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Monthly", "unit": null, "source_url": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34546475", "effective_from": "2009-02-12" }, "tax_filing_deadline": { "value": "10th of the following month", "unit": "day of month", "source_url": "https://diariodarepublica.pt/dr/legislacao-consolidada/decreto-lei/1988-34494375", "effective_from": "2015-01-01" }, "tax_payment_deadline": { "value": "20th of the following month", "unit": "day of month", "source_url": "https://diariodarepublica.pt/dr/legislacao-consolidada/decreto-lei/1988-34494375", "effective_from": "2001-01-01" }, "social_contribution_deadline": { "value": "20th of the following month", "unit": "day of month", "source_url": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34546575", "effective_from": "2011-01-01" }, "year_end_reporting_deadline": { "value": "10th of February of the following year", "unit": "day of month", "source_url": "https://diariodarepublica.pt/dr/legislacao-consolidada/decreto-lei/1988-34494375", "effective_from": "2019-01-01" }, "new_hire_reporting_days": { "value": -1, "unit": "days from start date", "source_url": "http://www.seg-social.pt/documents/10152/14954/comunicacao_admissao_cessacao_trabalhadores/", "effective_from": "2011-01-05" }, "late_filing_penalty_summary": { "value": "Late tax filings (DMR, Modelo 10) are subject to penalties under the General Regime for Tax Infractions (RGIT), with fines for negligent failures by companies typically ranging from EUR 200 to EUR 2,500. Late payment of taxes or social contributions incurs default interest. Failure to report a new hire to Social Security is classified as a very serious administrative offense and is subject to significant fines.", "unit": null, "source_url": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2001-34439675", "effective_from": "2001-07-01" } } }, { "record_id": "payroll-deadlines-it", "jurisdiction": "IT", "jurisdiction_name": "Italy", "effective_from": "2010-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.agenziaentrate.gov.it/portale/web/guest/schede/pagamenti/f24/principali-scadenze-f24", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || Payroll in Italy is managed through a series of monthly and annual filings. Monthly payments for both taxes (IRPEF withholdings) and social contributions (INPS) are consolidated into a single payment form, the 'Modello F24'. The monthly data declaration is submitted electronically to the social security agency (INPS) via the 'Uniemens' report. Annual reporting is handled by the 'Certificazione Unica' (CU) for employees and the 'Modello 770' for the employer's summary.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "monthly", "unit": null, "source_url": "https://www.pwc-tls.it/it/publications/assets/doing-business-in-italy-2024.pdf", "source_type": "provider", "effective_from": null, "confidence": "medium" }, "tax_filing_deadline": { "value": "Last day of the month following the reporting month. This is done via the Uniemens report, which combines tax and social contribution data.", "unit": null, "source_url": "https://www.inps.it/it/it/dettaglio-scheda.schede-servizio-strumento.schede-servizi.50175.servizi-per-le-aziende-e-consulenti.html", "source_type": "government", "effective_from": "2010-01-01", "confidence": "high" }, "tax_payment_deadline": { "value": "16th of the month following the reporting month. Payments are made using the Modello F24 form.", "unit": null, "source_url": "https://www.agenziaentrate.gov.it/portale/web/guest/schede/pagamenti/f24/principali-scadenze-f24", "source_type": "government", "effective_from": null, "confidence": "high" }, "social_contribution_deadline": { "value": "Payment is due by the 16th of the month following the reporting month (via Modello F24). Filing is due by the last day of the month following the reporting month (via Uniemens report).", "unit": null, "source_url": "https://www.agenziaentrate.gov.it/portale/web/guest/schede/pagamenti/f24/principali-scadenze-f24", "source_type": "government", "effective_from": null, "confidence": "high" }, "year_end_reporting_deadline": { "value": "Two main deadlines for the year following the tax year: 1. Certificazione Unica (CU): Submit to tax authority and provide to employee by March 16. 2. Modello 770: Submit annual withholding summary to tax authority by October 31.", "unit": null, "source_url": "https://www.agenziaentrate.gov.it/portale/web/guest/schede/comunicazioni/certificazione-unica/scheda-informativa-cu; https://www.agenziaentrate.gov.it/portale/web/guest/schede/dichiarazioni/770/scheda-informativa-770", "source_type": "government", "effective_from": null, "confidence": "high" }, "new_hire_reporting_days": { "value": 1, "unit": "days_before_start", "source_url": "https://www.lavoro.gov.it/temi-e-priorita/rapporti-di-lavoro-e-relazioni-industriali/focus-on/disciplina-rapporto-lavoro/Pagine/comunicazioni-obbligatorie.aspx", "source_type": "government", "effective_from": "2008-03-11", "confidence": "high", "description": "The communication (Modello UniLav) must be sent by midnight of the day preceding the start of the employment relationship." }, "late_filing_penalty_summary": { "value": "Late payments (Modello F24) are subject to a standard penalty of 30% of the unpaid amount. This can be significantly reduced through voluntary disclosure ('ravvedimento operoso'), with reductions depending on the length of the delay (e.g., from 0.1% per day up to 5% if paid within a year). Late filing of the Uniemens report incurs separate administrative penalties levied by INPS.", "unit": null, "source_url": "https://www.agenziaentrate.gov.it/portale/web/guest/schede/pagamenti/ravvedimento-operoso/come-si-applica-ravvedimento-operoso", "source_type": "government", "effective_from": null, "confidence": "high" } } }, { "record_id": "payroll-deadlines-pl", "jurisdiction": "PL", "jurisdiction_name": "Poland", "effective_from": "1996-06-02", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU19740240141/U/D19740141Lj.pdf", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || Deadlines falling on a Saturday, Sunday, or public holiday are typically postponed to the next business day. Multiple effective dates apply to individual fields; primary source is Polish Labour Code Article 85.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "monthly", "unit": null, "source_url": "https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU19740240141/U/D19740141Lj.pdf", "source_type": "government", "effective_from": "1996-06-02", "confidence": "high", "notes": "As per Article 85 of the Polish Labour Code, remuneration for work is payable at least once a month, on a fixed, pre-determined date." }, "tax_filing_deadline": { "value": "20th of the month following the payroll month", "unit": null, "source_url": "https://www.podatki.gov.pl/pit/abc-pit/obowiazki-platnika-i-podatnika/", "source_type": "government", "effective_from": "2019-01-01", "confidence": "high", "notes": "This is the deadline for the employer to remit the Personal Income Tax (PIT) advances withheld from employee salaries. While a monthly declaration form is not filed, the payment itself serves as the declaration of the liability for the month. A consolidated annual declaration, PIT-4R, is filed separately (see year_end_reporting_deadline)." }, "tax_payment_deadline": { "value": "20th of the month following the payroll month", "unit": null, "source_url": "https://www.podatki.gov.pl/pit/abc-pit/obowiazki-platnika-i-podatnika/", "source_type": "government", "effective_from": "2019-01-01", "confidence": "high", "notes": "Deadline for employers to remit withheld Personal Income Tax (PIT) advances to the tax authority's account." }, "social_contribution_deadline": { "value": "15th of the month following the payroll month", "unit": null, "source_url": "https://www.zus.pl/przedsiebiorca/rozliczenia-z-zus/terminy-opłacania-i-rozliczania-składek", "source_type": "government", "effective_from": "2022-01-01", "confidence": "high", "notes": "This is the most common deadline, applicable to employers with a legal personality (e.g., limited liability companies). Other deadlines exist: the 5th for budgetary units, and the 20th for sole traders paying for themselves. The deadline applies to both the payment of contributions and the filing of the monthly ZUS DRA declaration." }, "year_end_reporting_deadline": { "value": { "PIT-4R_to_tax_office": "By 31 January of the following year", "PIT-11_to_tax_office": "By 31 January of the following year", "PIT-11_to_employee": "By 28 February of the following year" }, "unit": null, "source_url": "https://www.podatki.gov.pl/pit/formularze-do-druku-pit/za-2023/", "source_type": "government", "effective_from": "2019-01-01", "confidence": "high", "notes": "PIT-4R is the employer's annual summary of PIT advances paid. PIT-11 is the employee's annual statement of income and withheld taxes, which the employer must send to both the tax office and the employee by different deadlines." }, "new_hire_reporting_days": { "value": 7, "unit": "calendar days", "source_url": "https://www.zus.pl/pracujacy/ubezpieczenia-spoleczne-i-ubezpieczenie-zdrowotne/obowiazek-ubezpieczen/zgłoszenie-do-ubezpieczen", "source_type": "government", "effective_from": "1999-01-01", "confidence": "high", "notes": "An employer must register a new employee with the Social Insurance Institution (ZUS) on form ZUS ZUA (for social and health insurance) or ZUS ZZA (for health insurance only) within 7 days of the employee's start date." }, "late_filing_penalty_summary": { "value": "Late payments of taxes and social contributions are subject to statutory interest on arrears (odsetki za zwłokę). Failure to file declarations or remit payments on time can also be classified as a fiscal offense under the Fiscal Penal Code, leading to fines. The severity of the penalty depends on the amount due and the nature of the offense.", "unit": null, "source_url": "https://www.podatki.gov.pl/abc-podatkow/ordynacja-podatkowa/odsetki-za-zwloke-oraz-oplata-prolongacyjna/", "source_type": "government", "effective_from": null, "confidence": "high", "notes": "The interest rate for tax arrears is publicly announced by the Minister of Finance. Fines can range from a small ticket-like penalty to a significant amount determined by a court, often calculated based on the prevailing minimum wage." } } }, { "record_id": "payroll-deadlines-se", "jurisdiction": "SE", "jurisdiction_name": "Sweden", "effective_from": "2019-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.skatteverket.se/foretag/arbetsgivare/lamnaarbetsgivardeklaration.4.233f91f71260075abe880007534.html", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || The current payroll reporting system in Sweden is the 'PAYE return at individual level' (Arbetsgivardeklaration på individnivå - AGI), which has been mandatory since 1 January 2019. This system requires monthly reporting of pay and tax for each employee and replaced the previous system of an annual statement (Kontrolluppgift). For large companies with turnover exceeding SEK 40 million, the tax filing and payment deadline is the 26th of the month rather than the 12th.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Monthly", "unit": null, "source_url": "https://www.verksamt.se/starta/anstalla-personal/betala-lon", "source_type": "government", "effective_from": null, "confidence": "high", "note": "Monthly payroll is the standard and most common practice in Sweden, though not mandated by a specific law. Government agency guidance for employers is based on a monthly cycle." }, "tax_filing_deadline": { "value": "12th of the month following the payroll month", "unit": null, "source_url": "https://www.skatteverket.se/foretag/arbetsgivare/lamnaarbetsgivardeklaration.4.233f91f71260075abe880007534.html", "source_type": "government", "effective_from": "2019-01-01", "confidence": "high", "note": "The PAYE return (Arbetsgivardeklaration) must be submitted by this date. If the 12th falls on a weekend or public holiday, the deadline is the next working day. For large companies with a turnover exceeding SEK 40 million, the deadline is the 26th of the month." }, "tax_payment_deadline": { "value": "12th of the month following the payroll month", "unit": null, "source_url": "https://www.skatteverket.se/foretag/arbetsgivare/lamnaarbetsgivardeklaration.4.233f91f71260075abe880007534.html", "source_type": "government", "effective_from": "2019-01-01", "confidence": "high", "note": "Payment of withheld income tax and social contributions must be credited to the employer's tax account (Skattekonto) by this date. The deadline is the same as for filing." }, "social_contribution_deadline": { "value": "12th of the month following the payroll month", "unit": null, "source_url": "https://www.skatteverket.se/foretag/arbetsgivare/lamnaarbetsgivardeklaration.4.233f91f71260075abe880007534.html", "source_type": "government", "effective_from": "2019-01-01", "confidence": "high", "note": "Employer social security contributions (arbetsgivaravgifter) are reported and paid together with withheld income tax as part of the monthly PAYE return. The deadline is therefore the same." }, "year_end_reporting_deadline": { "value": "12th of January", "unit": null, "source_url": "https://www.skatteverket.se/foretag/arbetsgivare/arbetsgivardeklarationpaindividniva.4.233f91f71260075abe880007534.html", "source_type": "government", "effective_from": "2019-01-01", "confidence": "high", "note": "There is no separate annual employer report. The monthly PAYE return for the final pay period of the year (e.g., December) serves as the final report. Its deadline is the 12th of the following month (January)." }, "new_hire_reporting_days": { "value": null, "unit": null, "source_url": "https://www.skatteverket.se/foretag/arbetsgivare/arbetsgivardeklarationpaindividniva.4.233f91f71260075abe880007534.html", "source_type": "government", "effective_from": "2019-01-01", "confidence": "high", "note": "There is no separate new hire reporting requirement to the Swedish Tax Agency. New employees are reported in the first monthly PAYE return (Arbetsgivardeklaration) in which they receive a salary." }, "late_filing_penalty_summary": { "value": "A fixed late filing fee (Förseningsavgift) of 625 SEK is charged for a late PAYE return. Additional fees of 625 SEK may be charged for continued delays. Late payments are subject to penalty interest (Kostnadsränta) on the tax account deficit, with a variable rate linked to the central bank's base rate.", "unit": null, "source_url": "https://www.skatteverket.se/foretag/skatterochavdrag/avgifterochranta/forseningsavgift.4.383cc9f31192b7a732680002239.html", "source_type": "government", "effective_from": null, "confidence": "high" } } }, { "record_id": "payroll-deadlines-dk", "jurisdiction": "DK", "jurisdiction_name": "Denmark", "effective_from": "2026-04-20", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://skat.dk/erhverv/lon-og-personale/a-skat-am-bidrag-og-atp/frister-for-at-indberette-og-betale-a-skat-og-am-bidrag", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || All deadlines refer to Danish local time. If a deadline falls on a weekend or public holiday, it is typically moved to the next business day. Primary payroll taxes (A-tax and AM-bidrag) are reported and paid together.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "monthly", "source_url": "https://www.pwc.dk/da/publikationer/2023/doing-business-and-investing-in-denmark-2023.pdf", "source_type": "provider", "note": "Monthly payroll is the standard and most common practice in Denmark, although not mandated by a specific law." }, "tax_filing_deadline": { "value": "10th of the month following the pay period", "source_url": "https://skat.dk/erhverv/lon-og-personale/a-skat-am-bidrag-og-atp/frister-for-at-indberette-og-betale-a-skat-og-am-bidrag", "source_type": "government", "note": "Deadline for reporting A-tax (income tax) and AM-bidrag (labour market contribution) via eIndkomst system. Applies to companies not using the LetLøn system." }, "tax_payment_deadline": { "sme": "10th of the month following the pay period", "large_company": "Last weekday of the pay period month", "source_url": "https://skat.dk/erhverv/lon-og-personale/a-skat-am-bidrag-og-atp/frister-for-at-indberette-og-betale-a-skat-og-am-bidrag", "source_type": "government", "note": "Large company definition: paid more than DKK 1 million in A-tax or more than DKK 250,000 in AM-bidrag within prior 12-month period. All other companies are SMEs for this purpose." }, "social_contribution_deadline": { "value": "Quarterly: 7 May, 7 August, 7 November, 7 February", "source_url": "https://virk.dk/vejledninger/atp-livslang-pension/betaling/", "source_type": "government", "note": "Deadline for mandatory ATP (Arbejdsmarkedets Tillægspension) contribution. Payment is for the preceding quarter (e.g., 7 May deadline is for Q1)." }, "year_end_reporting_deadline": { "value": "17 January", "source_url": "https://skat.dk/erhverv/frister-og-oplysningsskemaer/frister-for-virksomheder", "source_type": "government", "note": "Final deadline for reporting or correcting payroll data for the preceding income year in eIndkomst (income register)." }, "new_hire_reporting_days": { "value": null, "source_url": "https://skat.dk/erhverv/lon-og-personale/eindkomst-loenoplysninger", "source_type": "government", "note": "No specific pre-employment or 'X days after hire' reporting requirement. New employee must be registered in eIndkomst no later than the regular filing deadline for their first payroll period." }, "late_filing_penalty_summary": { "value": "Interest is charged on late payments based on a daily rate set by the tax authority. For late or missing reporting, if the tax authority must make an estimate of the payroll tax, a fee of DKK 800 per employee per missing report may be charged.", "source_url": "https://skat.dk/erhverv/lon-og-personale/a-skat-am-bidrag-og-atp/hvis-du-ikke-indberetter-eller-betaler-til-tiden", "source_type": "government", "note": "Penalties are managed through the company's Skattekonto (Tax Account)." } } }, { "record_id": "payroll-deadlines-cz", "jurisdiction": "CZ", "jurisdiction_name": "Czech Republic", "effective_from": "2024-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.financnisprava.cz/cs/dane/danovy-kalendar", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || The deadline for social and health contributions is technically between the 1st and 20th of the following month, with the 20th being the final due date. The new hire reporting deadline for social security is 8 calendar days from the start date. For health insurance, it is 8 working days. Employers should adhere to the stricter 8-calendar-day deadline to ensure compliance with both.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "monthly", "unit": null, "source_url": "https://www.businessinfo.cz/navody/socialni-zabezpeceni-prehled-povinnosti-zamestnavatele-ppbi/2/", "source_type": "government", "effective_from": "2024-01-01", "confidence": "high" }, "tax_filing_deadline": { "value": "20th day of the month following the payroll month", "unit": null, "source_url": "https://www.financnisprava.cz/cs/dane/danovy-kalendar", "source_type": "government", "effective_from": "2024-01-01", "confidence": "high" }, "tax_payment_deadline": { "value": "20th day of the month following the payroll month", "unit": null, "source_url": "https://www.financnisprava.cz/cs/dane/dane/dan-z-prijmu/fyzicke-osoby-zamestnanec/zamestnavatel-plneni-povinnosti/odvadeni-zaloh-na-dan", "source_type": "government", "effective_from": "2024-01-01", "confidence": "high" }, "social_contribution_deadline": { "value": "20th day of the month following the payroll month", "unit": null, "source_url": "https://www.cssz.cz/web/cz/platby-pojistneho", "source_type": "government", "effective_from": "2024-01-01", "confidence": "high" }, "year_end_reporting_deadline": { "value": "March 20th of the following year", "unit": null, "source_url": "https://www.financnisprava.cz/cs/dane/danovy-kalendar", "source_type": "government", "effective_from": "2024-01-01", "confidence": "high" }, "new_hire_reporting_days": { "value": 8, "unit": "calendar days", "source_url": "https://www.cssz.cz/web/cz/povinnosti-zamestnavatele", "source_type": "government", "effective_from": "2024-01-01", "confidence": "high" }, "late_filing_penalty_summary": { "value": "For late tax filings, a penalty of 0.05% of the tax liability is charged for each day of delay (after a 5-working-day grace period), capped at 5% of the tax. For late payment of taxes, interest is charged at the ECB repo rate + 8 percentage points p.a. For late payment of social security and health insurance contributions, a penalty of 0.05% of the outstanding amount is charged for each day of delay.", "unit": null, "source_url": "https://www.zakonyprolidi.cz/cs/2009-280", "source_type": "government", "effective_from": "2021-01-01", "confidence": "high" } } }, { "record_id": "payroll-deadlines-ae", "jurisdiction": "AE", "jurisdiction_name": "United Arab Emirates", "effective_from": "1999-02-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://u.ae/en/information-and-services/jobs/payment-of-wages", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || The UAE has no federal personal income tax on individuals, therefore no payroll tax filing or payment requirements exist. Payroll compliance is enforced through the Ministry of Human Resources and Emiratisation (MOHRE) via the Wage Protection System (WPS), which requires monthly electronic salary transfers. Social security contributions are mandatory only for UAE and GCC national employees and managed by the General Pension and Social Security Authority (GPSSA).", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Monthly", "unit": null, "source_url": "https://u.ae/en/information-and-services/jobs/payment-of-wages", "source_type": "government", "effective_from": "2022-02-02", "confidence": "high" }, "tax_filing_deadline": { "value": null, "unit": null, "source_url": "https://u.ae/en/information-and-services/finance-and-investment/taxation/income-tax", "source_type": "government", "effective_from": null, "confidence": "high", "note": "The UAE does not levy a federal personal income tax on individuals. Therefore, there are no payroll tax filing requirements." }, "tax_payment_deadline": { "value": null, "unit": null, "source_url": "https://u.ae/en/information-and-services/finance-and-investment/taxation/income-tax", "source_type": "government", "effective_from": null, "confidence": "high", "note": "The UAE does not levy a federal personal income tax on individuals. Therefore, there are no payroll tax payment requirements." }, "social_contribution_deadline": { "value": "15th day of the following month", "unit": null, "source_url": "https://www.gpssa.gov.ae/en/services/Documents/EmployersGuide.pdf", "source_type": "government", "effective_from": "1999-02-01", "confidence": "high", "note": "Applies to contributions for UAE and GCC nationals to the General Pension and Social Security Authority (GPSSA). Contributions are due on the 1st of the month and must be paid within the first 15 days." }, "year_end_reporting_deadline": { "value": null, "unit": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "low", "note": "Unverified — source not found. There is no known statutory requirement for a consolidated annual payroll report, as compliance is managed through monthly submissions via the Wage Protection System (WPS)." }, "new_hire_reporting_days": { "value": 30, "unit": "days", "source_url": "https://www.gpssa.gov.ae/en/services/Documents/EmployersGuide.pdf", "source_type": "government", "effective_from": "1999-02-01", "confidence": "high", "note": "For social security purposes, employers must register new UAE national employees with the GPSSA within one month (30 days) from their joining date, as per Article 13 of Federal Law No. 7 of 1999." }, "late_filing_penalty_summary": { "value": "Penalties apply for late payment of wages and social contributions. For late GPSSA contributions, a fine of 0.1% of the overdue amount is levied for each day of delay. For failure to pay wages on time via the Wage Protection System (WPS), penalties can include fines (e.g., AED 1,000 per employee) and suspension of the employer's ability to obtain new work permits.", "unit": null, "source_url": "https://www.gpssa.gov.ae/en/services/Documents/EmployersGuide.pdf", "source_type": "government", "effective_from": "1999-02-01", "confidence": "high" } } }, { "record_id": "payroll-deadlines-sg", "jurisdiction": "SG", "jurisdiction_name": "Singapore", "effective_from": "1968-08-15", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://sso.agc.gov.sg/Act/EA1968?ProvId=P3_20-#pr20-", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || Singapore's payroll system is centered around monthly contributions to the Central Provident Fund (CPF), which covers retirement, healthcare, and housing needs. Unlike many other countries, there is no system of periodic (e.g., monthly) income tax withholding (Pay-As-You-Earn) for resident employees. Instead, employers report total annual remuneration to the Inland Revenue Authority of Singapore (IRAS) by 1st March of the following year, and employees are then assessed for and pay their income tax directly.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "monthly", "unit": null, "source_url": "https://sso.agc.gov.sg/Act/EA1968?ProvId=P3_20-#pr20-", "source_type": "government", "effective_from": "1968-08-15", "confidence": "high" }, "tax_filing_deadline": { "value": null, "unit": null, "source_url": "https://www.iras.gov.sg/taxes/individual-income-tax/employers/auto-inclusion-scheme-(ais)-for-employment-income/submit-employment-income-records", "source_type": "government", "effective_from": null, "confidence": "high", "note": "Singapore does not have a periodic payroll tax filing requirement for employers. Employee income is reported annually. See 'year_end_reporting_deadline'." }, "tax_payment_deadline": { "value": null, "unit": null, "source_url": "https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/paying-your-tax", "source_type": "government", "effective_from": null, "confidence": "high", "note": "Employers are generally not required to withhold and remit income tax for resident employees. Employees are assessed and pay their income tax directly to IRAS annually. An exception is the tax clearance process (Form IR21) for non-citizen employees who are ceasing employment." }, "social_contribution_deadline": { "value": "14th day of the following month", "unit": null, "source_url": "https://www.cpf.gov.sg/employer/employer-obligations/making-cpf-contributions", "source_type": "government", "effective_from": null, "confidence": "high", "note": "CPF contributions are officially due on the last day of the month for which salary is paid. However, there is a 14-day grace period. Late payment interest is charged for payments received after the 14th of the following month." }, "year_end_reporting_deadline": { "value": "1st March", "unit": null, "source_url": "https://www.iras.gov.sg/taxes/individual-income-tax/employers/auto-inclusion-scheme-(ais)-for-employment-income", "source_type": "government", "effective_from": null, "confidence": "high", "note": "Employers under the Auto-Inclusion Scheme (AIS) must submit their employees' income information for the preceding calendar year to IRAS by 1st March." }, "new_hire_reporting_days": { "value": null, "unit": null, "source_url": "https://www.cpf.gov.sg/employer/employer-obligations/making-cpf-contributions", "source_type": "government", "effective_from": null, "confidence": "high", "note": "There is no separate new hire reporting requirement for Singaporean citizens or Permanent Residents. The employee is registered with the Central Provident Fund (CPF) Board upon the first CPF contribution made by the employer." }, "late_filing_penalty_summary": { "value": "Late CPF contributions incur interest of 1.5% per month (18% per annum), calculated daily. Failure to submit annual employment income data (AIS) to IRAS is an offence punishable by a fine of up to S$5,000 and/or imprisonment.", "unit": null, "source_url": "https://www.cpf.gov.sg/employer/employer-obligations/making-cpf-contributions/late-payment-interest-for-cpf-contributions; https://www.iras.gov.sg/taxes/individual-income-tax/employers/auto-inclusion-scheme-(ais)-for-employment-income/compliance-and-offences-for-ais", "source_type": "government", "effective_from": null, "confidence": "high" } } }, { "record_id": "payroll-deadlines-in", "jurisdiction": "IN", "jurisdiction_name": "India", "effective_from": "2026-04-20", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://labour.gov.in/sites/default/files/the_payment_of_wages_act_1936_0.pdf", "source_type": "government", "notes": "[2026-06-06 reconciliation | corrected | confidence=high] Stored conflated monthly TDS payment with the quarterly 24Q return. PF/ESI remain 15th of following month. SOURCE: https://www.incorpx.io/blog/payroll-compliance-india-pf-esi-tds-guide | QUOTE: \"TDS must generally be paid by the 7th of the following month, or 30th April for deductions made in March.\" || The social contribution deadline of the 15th of the following month applies to both the Employees' Provident Fund (EPF) and Employees' State Insurance (ESI) schemes. The new hire reporting deadline of 10 days is specific to ESI registration; EPF enrollment is required from the date of joining and must be completed to facilitate the first month's contribution.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Monthly", "unit": null, "source_url": "https://labour.gov.in/sites/default/files/the_payment_of_wages_act_1936_0.pdf", "source_type": "government", "effective_from": "1936-04-23", "confidence": "high" }, "tax_filing_deadline": { "value": "Quarterly. Due dates are 31 July (Q1), 31 October (Q2), 31 January (Q3), and 31 May (Q4).", "unit": null, "source_url": "https://incometaxindia.gov.in/pages/tax-services/tax-calendar.aspx", "source_type": "government", "effective_from": "2026-04-20", "confidence": "high" }, "tax_payment_deadline": { "value": "TDS on salary is deposited MONTHLY by the 7th of the following month (30 April for March deductions). The quarterly Form 24Q (due 31 Jul / 31 Oct / 31 Jan / 31 May) is the return, not the payment.", "unit": null, "source_url": "https://incometaxindia.gov.in/pages/tax-services/tax-calendar.aspx", "source_type": "government", "effective_from": "2026-04-20", "confidence": "high" }, "social_contribution_deadline": { "value": "15th of the month following the month for which contributions are due.", "unit": null, "source_url": "https://www.epfindia.gov.in/site_en/act_schemes.php", "source_type": "government", "effective_from": "2026-04-20", "confidence": "high" }, "year_end_reporting_deadline": { "value": "31 May for the final quarterly tax return (Form 24Q); 15 June for issuing the annual tax certificate (Form 16) to employees.", "unit": null, "source_url": "https://incometaxindia.gov.in/pages/tax-services/tax-calendar.aspx", "source_type": "government", "effective_from": "2026-04-20", "confidence": "high" }, "new_hire_reporting_days": { "value": 10, "unit": "days from date of appointment", "source_url": "https://www.esic.nic.in/employees-state-insurance-general-regulations-1950", "source_type": "government", "effective_from": "1950-10-17", "confidence": "high" }, "late_filing_penalty_summary": { "value": "Late payment of Tax Deducted at Source (TDS) incurs interest at 1.5% per month. Late filing of TDS returns incurs a fee of ₹200 per day. Late payment of social contributions (EPF/ESI) incurs interest (12% p.a.) and potential damages (for EPF, this can range from 5% to 25% p.a. of arrears depending on the length of default).", "unit": null, "source_url": "https://incometaxindia.gov.in/tutorials/20-consequences-of-tds-default.html", "source_type": "government", "effective_from": "2026-04-20", "confidence": "high" } } }, { "record_id": "payroll-deadlines-br", "jurisdiction": "BR", "jurisdiction_name": "Brazil", "effective_from": "2024-03-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.gov.br/receitafederal/pt-br/assuntos/orientacao-tributaria/declaracoes-e-demonstrativos/dctfweb", "source_type": "government", "notes": "[2026-06-06 reconciliation | noted] INSS (social security) and IRRF (income-tax withholding via DARF) are both due by the 20th of the following month; FGTS by the 7th; eSocial periodic events by the 7th. Stored '15th-20th' should read 20th. DIRF abolished from 2026. SOURCE: https://cadanapay.com/blog/employer-payroll-compliance-in-brazil-complete-guide-to-esocial-inss-fgts-and-irrf | QUOTE: \"FGTS deposits are due by the 7th of the following month ... IRRF is remitted via DARF by the 20th ... GPS [social security] is also due by the 20th.\" || The Brazilian payroll system is highly integrated through digital platforms. eSocial is the primary system for reporting all labor, social security, and tax events. The DCTFWeb declaration consolidates liabilities for INSS and IRRF from eSocial, generating a single payment document (DARF). The FGTS is managed separately through the FGTS Digital platform. These systems have replaced many older, manual, and separate filings. FGTS deadline changed from 7th to 20th as of March 2024.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Monthly", "unit": null, "source_url": "http://www.planalto.gov.br/ccivil_03/decreto-lei/del5452.htm", "source_type": "government", "effective_from": "1943-05-01", "confidence": "high", "note": "As per Article 459 of the Consolidação das Leis do Trabalho (CLT), salary payment must be made no later than the 5th business day of the month following the month of work." }, "payroll_payment_deadline": { "value": "5th business day of the month following the payroll period", "unit": null, "source_url": "http://www.planalto.gov.br/ccivil_03/decreto-lei/del5452.htm", "source_type": "government", "effective_from": "1943-05-01", "confidence": "high", "note": "Article 459 of CLT establishes the employee salary payment deadline." }, "tax_filing_deadline": { "value": "15th of the month following the payroll period", "unit": null, "source_url": "https://www.gov.br/receitafederal/pt-br/assuntos/orientacao-tributaria/declaracoes-e-demonstrativos/dctfweb", "source_type": "government", "effective_from": "2018-08-01", "confidence": "high", "note": "Deadline for submitting monthly payroll events (S-1200, S-1299) to eSocial and transmitting DCTFWeb, which consolidates federal tax and social security liabilities." }, "tax_payment_deadline": { "value": "20th of the month following the payroll period", "unit": null, "source_url": "https://www.gov.br/receitafederal/pt-br/assuntos/orientacao-tributaria/declaracoes-e-demonstrativos/dctfweb", "source_type": "government", "effective_from": "2009-05-27", "confidence": "high", "note": "Payment deadline for withholding income tax (IRRF) on employee wages via DARF generated from DCTFWeb." }, "social_contribution_deadline": { "value": "20th of the month following the payroll period", "unit": null, "source_url": "https://www.gov.br/trabalho-e-emprego/pt-br/servicos/empregador/fgts-digital", "source_type": "government", "effective_from": "2024-03-01", "confidence": "high", "note": "Applies to both INSS (social security) contributions via DCTFWeb-generated DARF and FGTS (unemployment fund) contributions via FGTS Digital platform. FGTS deadline changed from 7th to 20th as of March 2024." }, "year_end_reporting_deadline": { "value": "Last business day of February of the following year", "unit": null, "source_url": "https://www.gov.br/receitafederal/pt-br/assuntos/orientacao-tributaria/declaracoes-e-demonstrativos/dirf-declaracao-do-imposto-de-renda-retido-na-fonte", "source_type": "government", "effective_from": null, "confidence": "high", "note": "Traditional deadline for Annual Withholding Income Tax Report (DIRF). DIRF is being gradually replaced by eSocial submissions. Employers should verify specific obligation status." }, "new_hire_reporting_days": { "value": "By the end of the day before the employee's start date", "unit": null, "source_url": "https://www.gov.br/esocial/pt-br/documentacao-tecnica/manuais", "source_type": "government", "effective_from": "2018-01-01", "confidence": "high", "note": "New hire information (event S-2200) must be submitted to eSocial no later than one day before employee start. Reporting on start date is considered late." }, "late_filing_penalty": { "value": "2% per month on declared tax amount (capped at 20%) with minimum fine", "unit": "percent", "source_url": "https://www.gov.br/receitafederal/pt-br/assuntos/orientacao-tributaria/pagamentos-e-parcelamentos/calculo-de-acrescimos-legais", "source_type": "government", "effective_from": null, "confidence": "high", "note": "Late filing of DCTFWeb incurs this penalty. Applied separately from late payment penalties." }, "late_payment_penalty": { "value": "Daily fine of 0.33% (capped at 20%) plus SELIC interest rate", "unit": "percent daily", "source_url": "https://www.gov.br/receitafederal/pt-br/assuntos/orientacao-tributaria/pagamentos-e-parcelamentos/calculo-de-acrescimos-legais", "source_type": "government", "effective_from": null, "confidence": "high", "note": "Applies to late payment of IRRF, INSS, and other taxes. FGTS has specific fines and interest calculated separately." } } }, { "record_id": "payroll-deadlines-mx", "jurisdiction": "MX", "jurisdiction_name": "Mexico", "effective_from": "2023-06-09", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LFT.pdf", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || All deadlines falling on a non-business day (weekend or public holiday) are automatically extended to the next business day.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Weekly or Bi-weekly (Quincenal)", "unit": null, "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LFT.pdf", "source_type": "government", "effective_from": "2023-06-09", "confidence": "high", "notes": "Per Article 88 of the Federal Labor Law (Ley Federal del Trabajo), the pay period cannot exceed one week for manual laborers or fifteen days (quincena) for other employees. Bi-weekly is the most common frequency." }, "tax_filing_deadline": { "value": "3 to 11 business days after the payment date", "unit": "business_days", "source_url": "https://www.sat.gob.mx/consultas/43836/comprobante-de-nomina", "source_type": "government", "effective_from": null, "confidence": "high", "notes": "The filing is the issuance ('stamping' or 'timbrado') of the electronic payroll receipt (CFDI de Nómina). The deadline depends on the number of employees: 3 days for up to 50 employees, 5 for 51-100, 7 for 101-300, 9 for 301-500, and 11 for over 500." }, "tax_payment_deadline": { "value": "17th of the month", "unit": "day_of_month", "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LISR.pdf", "source_type": "government", "effective_from": "2023-11-15", "confidence": "high", "notes": "Payment of withheld income tax (ISR) is due by the 17th day of the month following the month in which the wages were paid. This is stipulated in Article 96 of the Income Tax Law (Ley del Impuesto Sobre la Renta)." }, "social_contribution_deadline": { "value": "17th of the month", "unit": "day_of_month", "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LSS.pdf", "source_type": "government", "effective_from": "2024-01-16", "confidence": "high", "notes": "Monthly contributions to IMSS (Mexican Social Security Institute) are due by the 17th of the following month. Bimonthly contributions (Retirement, Severance, and INFONAVIT housing) are due by the 17th of the month following the end of the bimester (i.e., March 17, May 17, etc.). This is per Article 39 of the Social Security Law (Ley del Seguro Social)." }, "year_end_reporting_deadline": { "value": "February 15", "unit": "date", "source_url": "https://www.sat.gob.mx/declaracion/27342/presenta-tu-declaracion-informativa-multiple", "source_type": "government", "effective_from": null, "confidence": "high", "notes": "Employers must file the annual Informative Declaration of Multiple Operations (Declaración Informativa Múltiple, DIM), specifically Annex 1 for wages and salaries, by February 15th of the following year." }, "new_hire_reporting_days": { "value": 5, "unit": "working_days", "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LSS.pdf", "source_type": "government", "effective_from": "2024-01-16", "confidence": "high", "notes": "Employers must register new employees with the Mexican Social Security Institute (IMSS) within five working days of their start date, as per Article 15, Section I of the Social Security Law (Ley del Seguro Social)." }, "late_filing_penalty_summary": { "value": "The penalty regime includes three components: 1) Fines (multas) for failure to file or for filing incomplete/incorrect returns. 2) Surcharges (recargos) calculated as a monthly interest rate on unpaid tax amounts. 3) Inflationary adjustments (actualización) to the unpaid amount to account for inflation from the due date to the payment date.", "unit": null, "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/CFF.pdf", "source_type": "government", "effective_from": "2024-03-28", "confidence": "high", "notes": "This is governed by the Federal Fiscal Code (Código Fiscal de la Federación), primarily Articles 21 (surcharges and adjustments) and Articles 81-82 (infractions and fines)." } } }, { "record_id": "payroll-deadlines-gb", "jurisdiction": "GB", "jurisdiction_name": "United Kingdom", "effective_from": "2013-04-06", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.gov.uk/running-payroll", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || All deadlines are based on the UK tax year, which runs from 6 April to 5 April. A 'tax month' runs from the 6th of one month to the 5th of the next. Multiple deadlines have different payment methods (electronic vs. post). HMRC may not charge a penalty for the first late filing in a tax year.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Monthly", "unit": null, "source_url": "https://www.gov.uk/running-payroll", "effective_from": "2013-04-06", "note": "While weekly and other frequencies exist, monthly is the most common standard for salaried employees in the UK." }, "tax_filing_deadline": { "value": "On or before the employee's payday", "unit": null, "source_url": "https://www.gov.uk/running-payroll/reporting-to-hmrc", "effective_from": "2013-04-06", "note": "This refers to the submission of the Full Payment Submission (FPS) under the Real Time Information (RTI) system." }, "tax_payment_deadline": { "value": "22nd of the month", "unit": null, "source_url": "https://www.gov.uk/paye-and-national-insurance/payments", "effective_from": "2013-04-06", "note": "Deadline is the 22nd of the month after the end of the tax month if paying electronically. The tax month runs from the 6th to the 5th of the following month. The deadline is the 19th if paying by post." }, "social_contribution_deadline": { "value": "22nd of the month", "unit": null, "source_url": "https://www.gov.uk/paye-and-national-insurance/payments", "effective_from": "2013-04-06", "note": "Employer and employee National Insurance Contributions (NICs) are paid to HMRC along with PAYE tax. For workplace pensions, contributions are also generally due by the 22nd of the month following deduction, paid directly to the pension provider." }, "year_end_reporting_deadline": { "value": "31 May", "unit": null, "source_url": "https://www.gov.uk/payroll-annual-reporting/give-employees-a-p60", "effective_from": "2013-04-06", "note": "Employers must provide a P60 form to each employee still employed on the last day of the tax year (5 April). The deadline for the final FPS or EPS submission for the tax year is 19 April." }, "new_hire_reporting_days": { "value": "On or before the employee's first payday", "unit": null, "source_url": "https://www.gov.uk/running-payroll/telling-hmrc-about-a-new-employee", "effective_from": "2013-04-06", "note": "New hire details are included in the first Full Payment Submission (FPS) for that employee." }, "late_filing_penalty_summary": { "value": "Monthly penalties are levied for late Full Payment Submissions (FPS). The penalty amount depends on the number of employees: £100 for 1-9 employees, £200 for 10-49, £300 for 50-249, and £400 for 250 or more. Penalties and interest also apply for late payments.", "unit": "GBP", "source_url": "https://www.gov.uk/guidance/what-happens-if-you-dont-pay-paye-and-national-insurance-on-time", "effective_from": "2015-03-06", "note": "HMRC may not charge a penalty for the first late filing in a tax year." } } }, { "record_id": "payroll-deadlines-us", "jurisdiction": "US", "jurisdiction_name": "United States", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.irs.gov/publications/p15", "source_type": "government", "notes": "[2026-06-06 reconciliation | corrected | confidence=high] Stored value conflated the quarterly Form 941 FILING with tax PAYMENT; payment is via monthly/semi-weekly deposits. SOURCE: https://www.irs.gov/businesses/small-businesses-self-employed/employment-tax-due-dates | QUOTE: \"File Form 941 ... by the last day of the month that follows the end of the quarter ... deposits ... monthly or semiweekly.\" || The information provided is for federal payroll compliance in the United States. State and local jurisdictions have their own, often different, requirements for payroll frequency, tax filing, tax payment, and new hire reporting. Employers must comply with all applicable federal, state, and local laws. The tax payment deadline is determined by the employer's deposit schedule (monthly or semi-weekly), which is based on the total tax liability reported on Form 941 during a prior four-quarter lookback period.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Bi-weekly", "unit": null, "source_url": "https://www.bls.gov/ncs/ebs/factsheet/pay-periods-and-wage-determination.htm", "source_type": "government", "effective_from": "2023-03-01", "confidence": "high" }, "tax_filing_deadline": { "value": "Quarterly: Last day of the month following the end of the calendar quarter (e.g., April 30 for Q1).", "unit": null, "source_url": "https://www.irs.gov/businesses/small-businesses-self-employed/employment-tax-due-dates", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" }, "tax_payment_deadline": { "value": "Federal employment-tax deposits are monthly or semi-weekly per the IRS deposit schedule (not quarterly); Form 941 is filed quarterly to reconcile. FUTA deposited quarterly if liability exceeds USD 500.", "unit": null, "source_url": "https://www.irs.gov/publications/p15#en_US_2026_publink1000173202", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" }, "social_contribution_deadline": { "value": "Same as tax payment deadline. Social Security and Medicare (FICA) taxes are deposited together with federal income tax withholding.", "unit": null, "source_url": "https://www.irs.gov/publications/p15#en_US_2026_publink1000173202", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" }, "year_end_reporting_deadline": { "value": "January 31: File Form W-2 with the Social Security Administration and furnish copies to employees. File Form 940 (Annual Federal Unemployment Tax Return).", "unit": null, "source_url": "https://www.irs.gov/businesses/small-businesses-self-employed/employment-tax-due-dates", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" }, "new_hire_reporting_days": { "value": 20, "unit": "calendar days", "source_url": "https://www.acf.hhs.gov/css/employers/new-hire-reporting/what-to-report", "source_type": "government", "effective_from": "1996-10-01", "confidence": "high" }, "late_filing_penalty_summary": { "value": "Failure to File (e.g., Form 941): 5% of the unpaid tax for each month or part of a month the return is late, up to 25%. Failure to Deposit: Tiered penalty from 2% to 15% of the unpaid deposit, based on the number of days late.", "unit": null, "source_url": "https://www.irs.gov/businesses/small-businesses-self-employed/employment-tax-penalties", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" } } }, { "record_id": "payroll-deadlines-de", "jurisdiction": "DE", "jurisdiction_name": "Germany", "effective_from": "2002-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.gesetze-im-internet.de/bgb/__614.html", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || The social contribution deadline refers to the payment due date. The corresponding data submission (Beitragsnachweis) is due by the fifth-to-last banking day of the month. The new hire reporting deadline of 'on or before the first day' (Sofortmeldung) applies to specific sectors like construction, hospitality, and logistics; for all other sectors, registration must occur with the first payroll, but no later than 6 weeks after employment begins.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Monthly", "unit": null, "source_url": "https://www.gesetze-im-internet.de/bgb/__614.html", "source_type": "government", "effective_from": "2002-01-01", "confidence": "high" }, "tax_filing_deadline": { "value": "10th day of the month following the payroll period", "unit": "days", "source_url": "https://www.gesetze-im-internet.de/estg/__41a.html", "source_type": "government", "effective_from": "2011-12-31", "confidence": "high" }, "tax_payment_deadline": { "value": "10th day of the month following the payroll period", "unit": "days", "source_url": "https://www.gesetze-im-internet.de/estg/__41a.html", "source_type": "government", "effective_from": "2011-12-31", "confidence": "high" }, "social_contribution_deadline": { "value": "Third-to-last banking day of the month of employment", "unit": "days", "source_url": "https://www.gesetze-im-internet.de/sgb_4/__23.html", "source_type": "government", "effective_from": "2006-01-01", "confidence": "high" }, "year_end_reporting_deadline": { "value": "Last day of February of the following year", "unit": "date", "source_url": "https://www.gesetze-im-internet.de/estg/__41b.html", "source_type": "government", "effective_from": "2016-01-01", "confidence": "high" }, "new_hire_reporting_days": { "value": "0 (On or before the first day of employment for specific industries)", "unit": "days", "source_url": "https://www.gesetze-im-internet.de/sgb_4/__28a.html", "source_type": "government", "effective_from": "2009-01-01", "confidence": "high" }, "late_filing_penalty_summary": { "value": "Late payment incurs a penalty of 1% of the rounded-down tax amount due for each month started. A separate late filing penalty may be levied at the discretion of the tax office, up to 10% of the assessed tax (capped at €25,000).", "unit": null, "source_url": "https://www.gesetze-im-internet.de/ao_1977/__240.html", "source_type": "government", "effective_from": "2021-05-21", "confidence": "high" } } }, { "record_id": "payroll-deadlines-ca", "jurisdiction": "CA", "jurisdiction_name": "Canada", "effective_from": "2023-11-27", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-payroll-deductions-contributions/when-remit-pay.html", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || All deadlines are for the Canada Revenue Agency (CRA) at the federal level. Provinces like Quebec have their own provincial revenue agency (Revenu Québec) with separate requirements for provincial income tax, Quebec Pension Plan (QPP), and Quebec Parental Insurance Plan (QPIP). Deadlines are extended to the next business day if they fall on a weekend or public holiday.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Bi-weekly", "unit": null, "source_url": "https://www.canada.ca/en/revenue-agency/services/e-services/e-services-businesses/payroll-deductions-online-calculator.html", "source_type": "government", "effective_from": "2023-12-18", "confidence": "high", "note": "While not legally mandated, bi-weekly (every two weeks) is the most common payroll frequency in Canada. Other common frequencies are weekly, semi-monthly (twice a month), and monthly. Provincial/territorial employment standards set the maximum length of a pay period, which is typically no longer than semi-monthly." }, "tax_filing_deadline": { "value": "Filing and payment of payroll remittances are a single transaction. The deadline is the same as the tax payment deadline.", "unit": null, "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-payroll-deductions-contributions/when-remit-pay.html", "source_type": "government", "effective_from": "2023-11-27", "confidence": "high" }, "tax_payment_deadline": { "value": "Due date depends on the employer's remitter type, which is based on their average monthly withholding amount (AMWA) from two calendar years ago.", "unit": "See notes", "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-payroll-deductions-contributions/when-remit-pay.html", "source_type": "government", "effective_from": "2023-11-27", "confidence": "high", "note": "Remitter Types:\n- Quarterly (AMWA < $3,000): 15th of the month after the end of each quarter (Apr 15, Jul 15, Oct 15, Jan 15).\n- Regular (New employers or AMWA < $25,000): 15th of the month following the month deductions were made.\n- Accelerated Threshold 1 (AMWA $25,000 - $99,999.99): For deductions in 1st-15th of month, due 25th of same month. For deductions in 16th-end of month, due 10th of next month.\n- Accelerated Threshold 2 (AMWA ≥ $100,000): Due the 3rd working day after the end of the pay period." }, "social_contribution_deadline": { "value": "Same as tax payment deadline. Canada Pension Plan (CPP) and Employment Insurance (EI) contributions are remitted together with federal and provincial income tax withholdings.", "unit": null, "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-payroll-deductions-contributions.html", "source_type": "government", "effective_from": "2023-11-27", "confidence": "high" }, "year_end_reporting_deadline": { "value": "Last day of February of the following calendar year.", "unit": null, "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/completing-filing-information-returns.html", "source_type": "government", "effective_from": "2023-11-27", "confidence": "high", "note": "This is the deadline for filing T4 (Statement of Remuneration Paid) and T4A (Statement of Pension, Retirement, Annuity, and Other Income) slips and summaries with the Canada Revenue Agency (CRA) and distributing copies to employees." }, "new_hire_reporting_days": { "value": null, "unit": null, "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/hiring-employee.html", "source_type": "government", "effective_from": "2023-11-27", "confidence": "high", "note": "There is no formal new hire reporting requirement in Canada similar to that in the US. Employers must obtain an employee's Social Insurance Number (SIN) and have them complete federal (TD1) and provincial (e.g., TD1ON) tax credit forms within seven days of starting employment, but this information is not submitted to the government until the first payroll remittance." }, "late_filing_penalty_summary": { "value": "Penalties apply for both late remittances and late filing of information returns (T4s).\n\nLate Remittance Penalty: A graduated penalty is applied to the outstanding amount:\n- 3% if 1 to 3 days late\n- 5% if 4 or 5 days late\n- 7% if 6 or 7 days late\n- 10% if more than 7 days late, or for failure to remit.\nA 20% penalty may apply for repeated failures.\n\nLate T4 Filing Penalty: The penalty is based on the number of information returns (slips) filed late, calculated daily, with a minimum of $100 and a maximum of $7,500.", "unit": null, "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/penalties-interest-other-consequences.html", "source_type": "government", "effective_from": "2023-11-27", "confidence": "high" } } }, { "record_id": "payroll-deadlines-au", "jurisdiction": "AU", "jurisdiction_name": "Australia", "effective_from": null, "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.fairwork.gov.au/pay-and-wages/paying-wages/frequency-of-pay", "source_type": "government", "notes": "[2026-06-06 reconciliation | noted] Pay frequency/STP-on-payday and SG quarterly (28 days after quarter-end) are correct THROUGH 30 Jun 2026. Two updates: Superannuation Guarantee is now 12% (from 1 Jul 2025); and 'Payday Super' from 1 July 2026 will require super within 7 business days of each payday, replacing the quarterly model. SOURCE: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/super-payment-due-dates | QUOTE: \"Quarter 1 ... 28 October ... Quarter 4 ... 28 July.\" || Australia's payroll reporting is managed through the Single Touch Payroll (STP) system, which requires real-time digital reporting to the Australian Taxation Office (ATO) on or before each payday. This system integrates tax and superannuation reporting. The financial year runs from 1 July to 30 June.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Weekly, fortnightly, or monthly. There is no single mandated standard, but these are the most common cycles permitted under employment awards and agreements.", "unit": null, "source_url": "https://www.fairwork.gov.au/pay-and-wages/paying-wages/frequency-of-pay", "source_type": "government", "effective_from": null, "confidence": "high" }, "tax_filing_deadline": { "value": "Payroll events must be reported to the Australian Taxation Office (ATO) on or before each payday using Single Touch Payroll (STP) enabled software.", "unit": null, "source_url": "https://www.ato.gov.au/businesses-and-organisations/payroll-and-people/single-touch-payroll/reporting-through-stp", "source_type": "government", "effective_from": "2021-07-01", "confidence": "high" }, "tax_payment_deadline": { "value": "Pay As You Go (PAYG) withholding tax payment deadlines depend on the employer's withholding status. For monthly reporters: 21st day of the following month. For quarterly reporters: 28th day of the month following the end of the quarter (October, February, April, July). Large withholders have more frequent, specific due dates.", "unit": null, "source_url": "https://www.ato.gov.au/businesses-and-organisations/business-activity-statements-bas/due-dates-for-lodging-and-paying-your-bas", "source_type": "government", "effective_from": null, "confidence": "high" }, "social_contribution_deadline": { "value": "Superannuation Guarantee (SG) contributions must be paid quarterly by the 28th day of the month following the end of the quarter: 28 October, 28 January, 28 April, 28 July.", "unit": null, "source_url": "https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/super-guarantee-due-dates", "source_type": "government", "effective_from": null, "confidence": "high" }, "year_end_reporting_deadline": { "value": "Employers must make an end-of-year finalisation declaration through Single Touch Payroll (STP) by 14 July each year for the previous financial year (which ends 30 June).", "unit": null, "source_url": "https://www.ato.gov.au/businesses-and-organisations/payroll-and-people/single-touch-payroll/end-of-year-finalisation-through-stp", "source_type": "government", "effective_from": null, "confidence": "high" }, "new_hire_reporting_days": { "value": 14, "unit": "calendar days", "source_url": "https://www.ato.gov.au/businesses-and-organisations/payroll-and-people/your-workers/tax-file-number-declaration", "source_type": "government", "effective_from": null, "confidence": "high" }, "late_filing_penalty_summary": { "value": "Failure to lodge required reports (including STP) on time can result in a 'Failure to Lodge (FTL) on time penalty', calculated based on 'penalty units' and the size of the entity. Late payment of PAYG tax incurs a General Interest Charge (GIC). Failure to pay superannuation on time results in the Superannuation Guarantee Charge (SGC), which includes the super shortfall, interest, and an administration fee, and is not tax-deductible.", "unit": null, "source_url": "https://www.ato.gov.au/businesses-and-organisations/managing-your-tax-and-super/interest-and-penalties/penalties/failure-to-lodge-on-time-penalty", "source_type": "government", "effective_from": null, "confidence": "high" } } }, { "record_id": "payroll-deadlines-jp", "jurisdiction": "JP", "jurisdiction_name": "Japan", "effective_from": null, "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2505.htm", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || The standard tax filing/payment deadline is the 10th of the following month. Businesses with fewer than 10 employees can apply for a special provision to pay semi-annually. Social contributions consist of two main types: 1) Health and Pension Insurance, paid by the last day of the following month, and 2) Labor Insurance (Employment and Accident), paid annually based on estimate with main filing/payment June 1 to July 10. New hire reporting has two deadlines: Health and Pension insurance notification due within 5 days of hire; Employment Insurance notification due by 10th of following month.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Monthly", "unit": null, "source_url": "https://www.jetro.go.jp/en/invest/setting_up/section3/page7.html", "source_type": "government", "effective_from": null, "confidence": "high" }, "tax_filing_deadline": { "value": "10th of the month following payment", "unit": "day_of_month", "source_url": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2505.htm", "source_type": "government", "effective_from": null, "confidence": "high" }, "tax_payment_deadline": { "value": "10th of the month following payment", "unit": "day_of_month", "source_url": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2505.htm", "source_type": "government", "effective_from": null, "confidence": "high" }, "social_contribution_deadline": { "value": "Last day of the month following payment", "unit": "day_of_month", "source_url": "https://www.nenkin.go.jp/service/kounen/hokenryo/nofu/20150331.html", "source_type": "government", "effective_from": null, "confidence": "high" }, "year_end_reporting_deadline": { "value": "January 31", "unit": "date", "source_url": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/hotei/7401.htm", "source_type": "government", "effective_from": null, "confidence": "high" }, "new_hire_reporting_days": { "value": 5, "unit": "calendar_days", "source_url": "https://www.nenkin.go.jp/service/kounen/tekiyo/hihokensha1/20140718.html", "source_type": "government", "effective_from": null, "confidence": "high" }, "late_filing_penalty_summary": { "value": "Late payment of national withholding tax is subject to Delinquent Tax ('entaizei'). The penalty rate is tiered based on the period of delinquency. For the period from Jan 1, 2024 to Dec 31, 2024, the annual rate was 2.4% for the first two months of delinquency and 8.7% thereafter. Rates are subject to annual change. A separate penalty ('entaikin') applies to late social insurance contributions.", "unit": null, "source_url": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/osirase/9205.htm", "source_type": "government", "effective_from": "2024-01-01", "confidence": "high" } } }, { "record_id": "payroll-deadlines-kr", "jurisdiction": "KR", "jurisdiction_name": "South Korea", "effective_from": "2021-04-13", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://elaw.klri.re.kr/eng_service/lawView.do?hseq=63581&lang=ENG", "source_type": "government", "notes": "[2026-06-06 reconciliation | corrected | confidence=high] New-hire acquisition reports to the four insurances are due within 14 days of hire, not 'by the 15th of the following month'. SOURCE: https://www.ianhr.com/en/guidetopayrollinkorea/ | QUOTE: \"acquisition reports to NPS/NHIS/EI within 14 days of each hire.\" || The deadlines for tax and social contribution filing and payment are the same. New hire reporting is a consolidated process for the four major social insurances (National Pension, National Health Insurance, Employment Insurance, and Industrial Accident Insurance), with the practical deadline being the 15th of the following month. The source URL for new hire reporting is in Korean as the English government sites lack this specific detail; it refers to the Korea Workers' Compensation & Welfare Service (KCOMWEL) which manages Employment and Industrial Accident insurance.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Monthly", "unit": null, "source_url": "https://elaw.klri.re.kr/eng_service/lawView.do?hseq=63581&lang=ENG", "source_type": "government", "effective_from": "2021-04-13", "confidence": "high" }, "tax_filing_deadline": { "value": "10th of the month following the month of wage payment", "unit": null, "source_url": "https://www.nts.go.kr/eng/help/help_03.asp?minfoKey=MINF8320130221100959", "source_type": "government", "effective_from": null, "confidence": "high" }, "tax_payment_deadline": { "value": "10th of the month following the month of wage payment", "unit": null, "source_url": "https://www.nts.go.kr/eng/help/help_03.asp?minfoKey=MINF8320130221100959", "source_type": "government", "effective_from": null, "confidence": "high" }, "social_contribution_deadline": { "value": "10th of the month following the month of wage payment", "unit": null, "source_url": "https://www.nhis.or.kr/english/wbheaa02500m01.do", "source_type": "government", "effective_from": null, "confidence": "high" }, "year_end_reporting_deadline": { "value": "March 10th of the following year", "unit": null, "source_url": "https://www.nts.go.kr/eng/help/help_03.asp?minfoKey=MINF8420130221101103", "source_type": "government", "effective_from": null, "confidence": "high" }, "new_hire_reporting_days": { "value": 14, "unit": null, "source_url": "https://www.kcomwel.or.kr/kcomwel/pay/insu/insu_guid01.jsp", "source_type": "government", "effective_from": null, "confidence": "high" }, "late_filing_penalty_summary": { "value": "For withholding tax, a penalty of 3% of the unpaid amount applies, plus a daily late payment charge of 0.022%. For social contributions, a daily late payment charge of approximately 0.0667% (1/1500) of the overdue amount is applied, up to a maximum of 9%.", "unit": null, "source_url": "https://www.law.go.kr/LSW/eng/engLsSc.do?menuId=2§ion=lawNm&query=NATIONAL+TAX+COLLECTION+ACT&x=0&y=0#", "source_type": "government", "effective_from": "2022-02-15", "confidence": "high" } } }, { "record_id": "payroll-deadlines-no", "jurisdiction": "NO", "jurisdiction_name": "Norway", "effective_from": "2015-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.skatteetaten.no/bedrift-og-organisasjon/arbeidsgiver/a-meldingen/frister-for-a-meldingen/", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || Payroll reporting in Norway is centralized through a monthly electronic report called the 'a-melding'. This single report covers information for the Norwegian Tax Administration, NAV (Norwegian Labour and Welfare Administration), and Statistics Norway (SSB). While reporting is monthly, payments for taxes and social contributions are consolidated into bi-monthly deadlines.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Monthly", "unit": null, "source_url": "https://www.skatteetaten.no/bedrift-og-organisasjon/arbeidsgiver/a-meldingen/frister-for-a-meldingen/", "source_type": "government", "effective_from": "2015-01-01", "confidence": "high", "note": "While not legally mandated, the monthly reporting cycle of the 'a-melding' makes monthly payroll the standard and most common practice in Norway." }, "tax_filing_deadline": { "value": "5th of the month following the reporting period", "unit": null, "source_url": "https://www.skatteetaten.no/bedrift-og-organisasjon/arbeidsgiver/a-meldingen/frister-for-a-meldingen/", "source_type": "government", "effective_from": "2015-01-01", "confidence": "high", "note": "This is the deadline for submitting the monthly 'a-melding' report, which covers salary, withholding tax, employer's national insurance contributions, and employment details." }, "tax_payment_deadline": { "value": "Bi-monthly: 15 March, 15 May, 15 July, 15 September, 15 November, 15 January", "unit": null, "source_url": "https://www.skatteetaten.no/bedrift-og-organisasjon/arbeidsgiver/betale/skatt-og-avgift/", "source_type": "government", "effective_from": "2015-01-01", "confidence": "high", "note": "Payment for withheld tax (forskuddstrekk) and employer's national insurance contributions (arbeidsgiveravgift) is made for two-month periods. For example, the 15 March deadline is for the January/February period." }, "social_contribution_deadline": { "value": "Bi-monthly: 15 March, 15 May, 15 July, 15 September, 15 November, 15 January", "unit": null, "source_url": "https://www.skatteetaten.no/bedrift-og-organisasjon/arbeidsgiver/betale/skatt-og-avgift/", "source_type": "government", "effective_from": "2015-01-01", "confidence": "high", "note": "This refers to the employer's national insurance contributions (arbeidsgiveravgift), which are paid to the tax authority along with withheld income tax. Deadlines for mandatory occupational pension (OTP) payments to private providers are specified in the individual pension agreements." }, "year_end_reporting_deadline": { "value": "1 February", "unit": null, "source_url": "https://www.skatteetaten.no/bedrift-og-organisasjon/arbeidsgiver/a-meldingen/veiledning/sammenstilling/", "source_type": "government", "effective_from": "2015-01-01", "confidence": "high", "note": "Deadline for employers to provide each employee with the annual summary of income, deductions, and tax withheld ('Sammenstillingsoppgave') for the preceding year. This report is generated based on the monthly a-melding submissions." }, "new_hire_reporting_days": { "value": "A new employee must be reported in the a-melding for the month in which their employment starts. The deadline is the 5th of the following month.", "unit": null, "source_url": "https://www.skatteetaten.no/bedrift-og-organisasjon/arbeidsgiver/a-meldingen/veiledning/arbeidsforhold/", "source_type": "government", "effective_from": "2015-01-01", "confidence": "high", "note": "There is no separate, immediate reporting requirement (e.g., within X days of hire). The reporting is integrated into the standard monthly payroll filing process." }, "late_filing_penalty_summary": { "value": "A coercive fine (tvangsmulkt) is imposed for each day the a-melding is not submitted, starting from the day after the deadline. The daily fine is 1/10 of the court fee (rettsgebyr), which is adjusted annually. Late payments are subject to penalty interest (forsinkelsesrenter).", "unit": null, "source_url": "https://www.skatteetaten.no/bedrift-og-organisasjon/arbeidsgiver/a-meldingen/levere/tvangsmulkt/", "source_type": "government", "effective_from": "2015-01-01", "confidence": "high" } } }, { "record_id": "payroll-deadlines-ch", "jurisdiction": "CH", "jurisdiction_name": "Switzerland", "effective_from": null, "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.fedlex.admin.ch/eli/cc/27/317_321_377/en#art_323", "source_type": "government", "notes": "[2026-06-06 reconciliation | noted] AHV/IV/EO/ALV social contributions are paid as quarterly advance instalments (due ~10 days after each quarter-end) with an annual reconciliation, not simply 'set by the cantonal fund'. Withholding (Quellensteuer) is monthly or quarterly depending on canton/volume. SOURCE: https://www.lano.io/global-payroll-guide/switzerland | QUOTE: \"AHV contributions are paid through provisional quarterly payments ... due within 10 days after the end of each quarter.\" || Payroll regulations in Switzerland are highly decentralized. Deadlines for withholding tax (Quellensteuer) and social security contributions (AHV/AVS) are administered and can vary by the 26 cantons and their respective compensation funds (Ausgleichskassen). The values provided represent the most common standards, but employers must confirm the specific deadlines with their local cantonal authorities.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Monthly", "unit": null, "source_url": "https://www.fedlex.admin.ch/eli/cc/27/317_321_377/en#art_323", "source_type": "government", "effective_from": "1912-01-01", "confidence": "high" }, "tax_filing_deadline": { "value": "Monthly or quarterly, depending on the total tax amount. The deadline is set by the canton, commonly by the 15th or 30th day of the month following the reporting period.", "unit": null, "source_url": "https://www.estv.admin.ch/estv/de/home/direkte-bundessteuer/quellensteuer/schweiz.html", "source_type": "government", "effective_from": null, "confidence": "high" }, "tax_payment_deadline": { "value": "Same as the tax filing deadline. Payment must be made to the relevant cantonal tax authority by the specified due date for the reporting period.", "unit": null, "source_url": "https://www.estv.admin.ch/estv/de/home/direkte-bundessteuer/quellensteuer/schweiz.html", "source_type": "government", "effective_from": null, "confidence": "high" }, "social_contribution_deadline": { "value": "Set by the cantonal compensation fund (Ausgleichskasse). Typically, contributions are invoiced and due quarterly for smaller employers and monthly for larger ones. A common deadline is within 10-30 days after the end of the reporting period.", "unit": null, "source_url": "https://www.ahv-iv.ch/p/2.02.d", "source_type": "government", "effective_from": null, "confidence": "high" }, "year_end_reporting_deadline": { "value": "31 January", "unit": "of the following year", "source_url": "https://www.estv.admin.ch/estv/de/home/direkte-bundessteuer/lohnausweis.html", "source_type": "government", "effective_from": null, "confidence": "high" }, "new_hire_reporting_days": { "value": "Upon commencement of employment, at the latest with the first salary payment.", "unit": null, "source_url": "https://www.ahv-iv.ch/p/2.01.d", "source_type": "government", "effective_from": null, "confidence": "high" }, "late_filing_penalty_summary": { "value": "For late payment of social security contributions, default interest (currently 5% per annum) is charged. For late filing or payment of withholding tax, cantonal authorities can impose fines for procedural violations, typically up to CHF 1,000, or up to CHF 10,000 in serious or repeated cases.", "unit": null, "source_url": "https://www.fedlex.admin.ch/eli/cc/1983/199_199_199/de#art_41a", "source_type": "government", "effective_from": "2001-01-01", "confidence": "high" } } }, { "record_id": "payroll-deadlines-at", "jurisdiction": "AT", "jurisdiction_name": "Austria", "effective_from": null, "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.usp.gv.at/steuern-finanzen/lohnabgaben/lohnsteuer.html", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || New hire reporting must be completed with the Austrian Health Insurance Fund (ÖGK) *before* the employee physically begins work. The year-end reporting deadline is for electronic submission of the annual wage certificate (Lohnzettel, L16), which is the standard method. If employment is terminated during the year, the Lohnzettel must be submitted by the end of the following month.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "monthly", "unit": null, "source_url": "https://www.wko.at/service/arbeitsrecht-sozialrecht/entgelt-faelligkeit-abrechnung-zahlung.html", "source_type": "institutional" }, "tax_filing_deadline": { "value": "15th of the following month", "unit": "day of month", "source_url": "https://www.usp.gv.at/steuern-finanzen/lohnabgaben/lohnsteuer.html", "source_type": "government" }, "tax_payment_deadline": { "value": "15th of the following month", "unit": "day of month", "source_url": "https://www.usp.gv.at/steuern-finanzen/lohnabgaben/lohnsteuer.html", "source_type": "government" }, "social_contribution_deadline": { "value": "15th of the following month", "unit": "day of month", "source_url": "https://www.gesundheitskasse.at/cdscontent/?contentid=10007.868018&portal=oegkportal", "source_type": "government" }, "year_end_reporting_deadline": { "value": "End of February of the following year", "unit": "date", "source_url": "https://www.bmf.gv.at/themen/steuern/arbeitnehmerinnenveranlagung/lohnzettel-und-mitteilungen.html", "source_type": "government" }, "new_hire_reporting_days": { "value": 0, "unit": "days", "source_url": "https://www.gesundheitskasse.at/cdscontent/?contentid=10007.867998&portal=oegkportal", "source_type": "government" }, "late_filing_penalty_summary": { "value": "For taxes, a late filing penalty (Verspätungszuschlag) of up to 10% of the tax amount may be imposed. For late payments, a penalty (Säumniszuschlag) of 2% is applied, with further 1% increments after three and six months. For social security, default interest (Verzugszinsen) is charged on late contributions.", "unit": null, "source_url": "https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10003940", "source_type": "government" } } }, { "record_id": "payroll-deadlines-be", "jurisdiction": "BE", "jurisdiction_name": "Belgium", "effective_from": "2026-04-20", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://finances.belgium.be/en/enterprises/staff-and-pay/withholding-tax/declaration-and-payment/declaration", "source_type": "government", "notes": "[2026-06-06 reconciliation | noted] Professional withholding tax (bedrijfsvoorheffing) filing/payment is monthly OR quarterly depending on prior-year volume (15th of following period). ONSS/NSSO social security is QUARTERLY (DmfA) with monthly advance provisions for larger employers; DIMONA new-hire before work starts. SOURCE: https://settlinginbelgium.be/en/do-business/declaring-employees-in-belgium | QUOTE: \"Before an employee starts working for you, a so-called Dimona IN must be in place for them.\" || Withholding tax (précompte professionnel / bedrijfsvoorheffing) is generally filed and paid monthly. Employers who owed less than EUR 44,555.05 (indexed amount for 2026) in the previous year may file quarterly. Social security contributions are filed and paid quarterly via the multifunctional declaration (DmfA).", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Monthly", "unit": null, "source_url": "https://www.sdworx.com/en-gb/payroll-hr-news/country-information/belgium/payroll-in-belgium", "source_type": "provider", "confidence": "medium" }, "tax_filing_deadline": { "value": "15th day of the month following the reporting period", "unit": "day of month", "source_url": "https://finances.belgium.be/en/enterprises/staff-and-pay/withholding-tax/declaration-and-payment/declaration", "source_type": "government", "confidence": "high" }, "tax_payment_deadline": { "value": "15th day of the month following the reporting period", "unit": "day of month", "source_url": "https://finances.belgium.be/en/enterprises/staff-and-pay/withholding-tax/declaration-and-payment/declaration", "source_type": "government", "confidence": "high" }, "social_contribution_deadline": { "value": "Last day of the month following the end of the quarter", "unit": "day of month", "source_url": "https://www.socialsecurity.be/employer/instructions/dmfa/en/latest/instructions/general/deadlines_declaration.html", "source_type": "government", "confidence": "high" }, "year_end_reporting_deadline": { "value": "Last day of February of the following year", "unit": "day of month", "source_url": "https://finances.belgium.be/en/E-services/Belcotax-on-web", "source_type": "government", "confidence": "high" }, "new_hire_reporting_days": { "value": "Before the employee commences work", "unit": "text", "source_url": "https://www.socialsecurity.be/employer/instructions/dimona/en/latest/instructions/general/when_declare.html", "source_type": "government", "confidence": "high" }, "late_filing_penalty_summary": { "value": "For social security (NSSO/RSZ), late payments incur a 10% surcharge on the principal amount plus 7% annual interest on arrears. For withholding tax (FPS Finance), penalties include late payment interest (rate set annually, e.g., 8% for 2025) and tax increases ranging from 10% to 200% of the tax due, depending on the severity of the infringement.", "unit": null, "source_url": "https://www.socialsecurity.be/employer/instructions/dmfa/en/latest/instructions/payment/sanctions.html", "source_type": "government", "confidence": "high" } } }, { "record_id": "payroll-deadlines-ar", "jurisdiction": "AR", "jurisdiction_name": "Argentina", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.afip.gob.ar/vencimientos/", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || All employer payroll tax and social contribution obligations (employee and employer portions) are consolidated and reported monthly via a single electronic form, Formulario 931 (F.931), submitted to the tax authority, AFIP. Deadlines are staggered based on the employer's CUIT (Clave Única de Identificación Tributaria). Payroll frequency standard established by Law 20.744 (1974-09-27). Penalties for non-compliance governed by Law 11.683.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Monthly", "unit": null, "source_url": "http://servicios.infoleg.gob.ar/infolegInternet/anexos/25000-29999/25552/texact.htm", "source_type": "government", "effective_from": "1974-09-27", "confidence": "high" }, "tax_filing_deadline": { "value": "Staggered monthly, typically between the 9th and 13th business day of the month following the accrual period. The exact date is determined by the last digit of the employer's tax ID (CUIT).", "unit": null, "source_url": "https://www.afip.gob.ar/vencimientos/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" }, "tax_payment_deadline": { "value": "Same as the tax filing deadline. Payment is due on the same day the F.931 form is filed.", "unit": null, "source_url": "https://www.afip.gob.ar/vencimientos/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" }, "social_contribution_deadline": { "value": "Same as the tax filing deadline. Social and pension contributions are declared and paid together with other payroll taxes via Form F.931.", "unit": null, "source_url": "https://www.afip.gob.ar/vencimientos/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" }, "year_end_reporting_deadline": { "value": "The annual employee income tax and withholding declaration (Form F.1357) for the previous fiscal year must be submitted by the last business day of April. For tax year 2025, the deadline is 30 April 2026.", "unit": null, "source_url": "https://www.afip.gob.ar/gananciasybienes/ganancias/info/agentes-de-retencion-y-percepcion.asp", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" }, "new_hire_reporting_days": { "value": "Registration must be completed up to the day immediately preceding the employee's start date.", "unit": null, "source_url": "https://www.afip.gob.ar/trabajadores/simplificacion-registral/ayuda/cuando-como.asp", "source_type": "government", "effective_from": null, "confidence": "high" }, "late_filing_penalty_summary": { "value": "Penalties for non-compliance are governed by Law 11.683. They include fixed-amount fines for late or non-filing of declarations (e.g., F.931) and daily 'resarcitory interest' on late payments at a rate set by the Ministry of Economy. Failure to register an employee results in significant fines.", "unit": null, "source_url": "http://servicios.infoleg.gob.ar/infolegInternet/anexos/0-4999/801/texact.htm", "source_type": "government", "effective_from": "1998-12-30", "confidence": "high" } } }, { "record_id": "payroll-deadlines-co", "jurisdiction": "CO", "jurisdiction_name": "Colombia", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.dian.gov.co/impuestos/personas/Paginas/calendario-tributario.aspx", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || Tax and social security deadlines in Colombia are strictly tied to the employer's Tax Identification Number (NIT). Employers must consult the official calendars published annually by the tax authority (DIAN) and the Ministry of Health and Social Protection to determine their exact due dates. Payroll frequency (bi-weekly) is most common practice; legal maximum is monthly.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Bi-weekly (quincenal) is the most common practice, although the legal maximum pay period is monthly.", "unit": null, "source_url": "http://www.secretariasenado.gov.co/senado/basedoc/codigo_sustantivo_trabajo_pr004.html#134", "source_type": "government", "effective_from": "1951-06-07", "confidence": "high" }, "tax_filing_deadline": { "value": "Monthly. Deadlines for filing the Withholding Tax return (Formulario 350) are staggered between the 7th and 21st of the month following the reporting period. The specific date is determined by the last digit of the employer's Tax ID (NIT).", "unit": null, "source_url": "https://www.dian.gov.co/impuestos/personas/Paginas/calendario-tributario.aspx", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" }, "tax_payment_deadline": { "value": "Same as the tax filing deadline. Payment is due at the time of filing the monthly Withholding Tax return (Formulario 350).", "unit": null, "source_url": "https://www.dian.gov.co/impuestos/personas/Paginas/calendario-tributario.aspx", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" }, "social_contribution_deadline": { "value": "Monthly, via the Unified Social Security Contribution Form (PILA). Deadlines are staggered throughout the month following the contribution period, based on the last two digits of the employer's Tax ID (NIT).", "unit": null, "source_url": "https://www.minsalud.gov.co/sites/rid/Lists/BibliotecaDigital/RIDE/DE/DIJ/decreto-1990-de-2016.pdf", "source_type": "government", "effective_from": "2017-03-01", "confidence": "high" }, "year_end_reporting_deadline": { "value": "1. Employee Income and Withholding Certificate (Formulario 220): Must be issued to employees by March 31 of the following year. 2. Annual Third-Party Information Report (Información Exógena): Must be filed with DIAN between April and June of the following year, with specific dates determined by the last digits of the Tax ID (NIT).", "unit": null, "source_url": "https://estatuto.co/379", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" }, "new_hire_reporting_days": { "value": 0, "unit": "days", "source_url": "https://www.mintrabajo.gov.co/documents/20147/647910/decreto-1072-del-26-de-mayo-de-2015.pdf", "source_type": "government", "effective_from": "2015-05-26", "confidence": "high" }, "late_filing_penalty_summary": { "value": "Late filing of the withholding tax return incurs a penalty of 5% of the total tax due for each month or fraction of a month of delay, not to exceed 100% of the tax. A minimum penalty (sanción mínima) also applies. Late payment of social security contributions accrues moratorium interest at the maximum rate certified by the Financial Superintendence.", "unit": null, "source_url": "https://estatuto.co/641", "source_type": "government", "effective_from": "1989-03-30", "confidence": "high" } } }, { "record_id": "payroll-deadlines-hk", "jurisdiction": "HK", "jurisdiction_name": "Hong Kong", "effective_from": null, "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.labour.gov.hk/eng/public/wcp/wage.htm", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || Hong Kong's payroll tax system (Salaries Tax) is based on employee self-assessment. Employers do not have a periodic tax withholding or payment obligation. Their primary tax duty is to file an annual Employer's Return of Remuneration and Pensions (Forms BIR56A and IR56B) for each employee. For new hires, employers must submit Form IR56E to the Inland Revenue Department within 3 months (approx. 90 days) of the employment start date. Separately, employers must enroll new employees into a Mandatory Provident Fund (MPF) scheme within the first 60 days of employment.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Monthly", "unit": null, "source_url": "https://www.labour.gov.hk/eng/public/wcp/wage.htm", "source_type": "government", "confidence": "high" }, "tax_filing_deadline": { "value": null, "unit": null, "source_url": "https://www.ird.gov.hk/eng/tax/ere_er.htm", "source_type": "government", "confidence": "high" }, "tax_payment_deadline": { "value": null, "unit": null, "source_url": "https://www.ird.gov.hk/eng/tax/ere.htm", "source_type": "government", "confidence": "high" }, "social_contribution_deadline": { "value": "10th day of the following month", "unit": null, "source_url": "https://www.mpfa.org.hk/en/employer/making-contributions", "source_type": "government", "confidence": "high" }, "year_end_reporting_deadline": { "value": "Within 1 month from the date of issue of the Employer's Return (Form BIR56A). The return is typically issued on the first working day of April.", "unit": null, "source_url": "https://www.ird.gov.hk/eng/tax/ere_er.htm", "source_type": "government", "confidence": "high" }, "new_hire_reporting_days": { "value": 90, "unit": "days", "source_url": "https://www.ird.gov.hk/eng/tax/ere_erf.htm", "source_type": "government", "confidence": "high" }, "late_filing_penalty_summary": { "value": "Tax: Failure to file an Employer's Return can result in a fine of HKD 10,000. Social Contributions (MPF): A surcharge of 5% of the defaulted contribution amount is imposed for late payments.", "unit": null, "source_url": "https://www.ird.gov.hk/eng/tax/ere.htm", "source_type": "government", "confidence": "high" } } }, { "record_id": "payroll-deadlines-id", "jurisdiction": "ID", "jurisdiction_name": "Indonesia", "effective_from": "2018-02-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://peraturan.pajak.go.id/id/read/pmk-03-2018-9", "source_type": "government", "notes": "[2026-06-06 reconciliation | corrected | confidence=high] Stored social-contribution deadline was null; populated with the two BPJS deadlines. SOURCE: https://taxsummaries.pwc.com/indonesia/individual/tax-administration | QUOTE: \"BPJS Kesehatan due 10th; BPJS Ketenagakerjaan due end of the following month.\" || Multiple government regulations govern payroll deadlines in Indonesia. The key agencies are the Directorate General of Taxes (DJP) for income tax, BPJS Kesehatan for health insurance, and BPJS Ketenagakerjaan for employment social security. Deadlines falling on a weekend or public holiday are typically shifted to the next working day.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Monthly", "unit": null, "source_url": "https://peraturan.bpk.go.id/Home/Details/185156/pp-no-36-tahun-2021", "source_type": "government", "effective_from": "2021-02-02", "confidence": "high", "note": "Article 55 of Government Regulation No. 36 of 2021 on Wages states that wages are typically paid monthly, although a different payment term can be agreed upon, not exceeding one month." }, "tax_payment_deadline": { "value": "10th of the following month", "unit": null, "source_url": "https://peraturan.pajak.go.id/id/read/pmk-03-2018-9", "source_type": "government", "effective_from": "2018-02-01", "confidence": "high", "note": "This is the deadline for remitting withheld employee income tax (PPh Pasal 21/26). Source is Minister of Finance Regulation No. 9/PMK.03/2018, Article 2, Paragraph 7." }, "tax_filing_deadline": { "value": "20th of the following month", "unit": null, "source_url": "https://peraturan.pajak.go.id/id/read/pmk-03-2018-9", "source_type": "government", "effective_from": "2018-02-01", "confidence": "high", "note": "This is the deadline for filing the monthly income tax return (SPT Masa PPh Pasal 21/26). Source is Minister of Finance Regulation No. 9/PMK.03/2018, Article 10, Paragraph 1." }, "social_contribution_deadline_health": { "value": "10th of the following month", "unit": null, "source_url": "https://peraturan.bpk.go.id/Home/Details/149120/perpres-no-64-tahun-2020", "source_type": "government", "effective_from": "2020-07-01", "confidence": "high", "note": "Health Insurance (BPJS Kesehatan) deadline per Presidential Regulation No. 64 of 2020, Article 37." }, "social_contribution_deadline_employment": { "value": "15th of the following month", "unit": null, "source_url": "https://peraturan.bpk.go.id/Home/Details/5418/pp-no-86-tahun-2013", "source_type": "government", "effective_from": "2013-12-27", "confidence": "high", "note": "Employment Social Security (BPJS Ketenagakerjaan) deadline per Government Regulation No. 86 of 2013, Article 9." }, "year_end_reporting_deadline": { "value": "20th of January", "unit": null, "source_url": "https://peraturan.pajak.go.id/id/read/pmk-03-2018-9", "source_type": "government", "effective_from": "2018-02-01", "confidence": "high", "note": "The annual reporting is part of the December monthly tax return (SPT Masa PPh 21), which is due on the 20th of the following month, i.e., January. Employers must also provide the annual withholding tax slip (Form 1721-A1) to employees by the end of January." }, "new_hire_reporting_days": { "value": 30, "unit": "calendar days", "source_url": "https://peraturan.bpk.go.id/Home/Details/5418/pp-no-86-tahun-2013", "source_type": "government", "effective_from": "2013-12-27", "confidence": "high", "note": "Employers must register new employees for the social security programs (BPJS Kesehatan and Ketenagakerjaan) no later than 30 days after the employment relationship commences, as per Government Regulation No. 86 of 2013, Article 4." }, "late_filing_penalty_tax": { "value": "Flat fine of IDR 100,000 per return", "unit": null, "source_url": "https://www.pajak.go.id/id/undang-undang-republik-indonesia-nomor-7-tahun-2021", "source_type": "government", "effective_from": "2021-10-29", "confidence": "high", "note": "Tax penalties are governed by the Law on General Provisions and Tax Procedures (UU KUP), as last amended by Law No. 7 of 2021 (UU HPP)." }, "late_payment_penalty_tax": { "value": "Monthly interest penalty based on a formula set by the Minister of Finance", "unit": null, "source_url": "https://www.pajak.go.id/id/undang-undang-republik-indonesia-nomor-7-tahun-2021", "source_type": "government", "effective_from": "2021-10-29", "confidence": "high", "note": "Tax penalties are governed by the Law on General Provisions and Tax Procedures (UU KUP), as last amended by Law No. 7 of 2021 (UU HPP)." }, "late_payment_penalty_social_security": { "value": "2% per month of the outstanding contribution", "unit": null, "source_url": "https://peraturan.bpk.go.id/Home/Details/5418/pp-no-86-tahun-2013", "source_type": "government", "effective_from": "2013-12-27", "confidence": "high", "note": "Social security penalties per Government Regulation No. 86 of 2013." }, "social_contribution_deadline": { "value": "BPJS Kesehatan (health) by the 10th of the month; BPJS Ketenagakerjaan (employment/JHT/JP/JKK/JKM) by the end of the following month." } } }, { "record_id": "payroll-deadlines-il", "jurisdiction": "IL", "jurisdiction_name": "Israel", "effective_from": null, "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.gov.il/he/service/payment_of_withholding_tax_for_employers", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || Monthly payroll tax (Income Tax) and social contributions (National Insurance - Bituach Leumi, and Health Insurance) are reported and paid together using Form 102. The annual summary of withholdings is filed using Form 126. For employers who file and pay online, the deadline is often extended to the 19th of the month. New employees must complete a Form 101 on or before their start date, which the employer uses to calculate withholdings and report the employee's details in the first relevant Form 102 submission.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "monthly", "unit": null, "source_url": "https://www.papayaglobal.com/countrypedia/country/israel/", "source_type": "provider", "confidence": "medium" }, "tax_filing_deadline": { "value": "15th of the month following the payroll month", "unit": null, "source_url": "https://www.gov.il/he/service/payment_of_withholding_tax_for_employers", "source_type": "government", "confidence": "high" }, "tax_payment_deadline": { "value": "15th of the month following the payroll month", "unit": null, "source_url": "https://www.gov.il/he/service/payment_of_withholding_tax_for_employers", "source_type": "government", "confidence": "high" }, "social_contribution_deadline": { "value": "15th of the month following the payroll month", "unit": null, "source_url": "https://www.btl.gov.il/Maasikim/Pages/default.aspx", "source_type": "government", "confidence": "high" }, "year_end_reporting_deadline": { "value": "April 30th of the following year", "unit": null, "source_url": "https://www.gov.il/he/service/annual_report_form126", "source_type": "government", "confidence": "high" }, "new_hire_reporting_days": { "value": "By the deadline of the first monthly payroll report (Form 102) that includes the new employee.", "unit": null, "source_url": "https://www.btl.gov.il/Maasikim/Tofes101/Pages/default.aspx", "source_type": "government", "confidence": "high" }, "late_filing_penalty_summary": { "value": "Late payments are subject to linkage differentials (Hatzmada) to the Consumer Price Index and interest (Ribit). Late filing can also result in administrative fines. The National Insurance Institute (NII) also imposes its own fines for late payment of social contributions.", "unit": null, "source_url": "https://www.btl.gov.il/Gvia/Pages/GviyaMaasikim.aspx", "source_type": "government", "confidence": "high" } } }, { "record_id": "payroll-deadlines-ke", "jurisdiction": "KE", "jurisdiction_name": "Kenya", "effective_from": "2007-12-26", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "http://kenyalaw.org:8181/exist/kenyalex/actview.xql?actid=No.%2011%20of%202007", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || All payroll-related submissions (PAYE tax, NSSF, NHIF) and payments in Kenya are consolidated to a single due date of the 9th of the month following the payroll period. Penalties: PAYE late filing (higher of KES 20,000 or 5% of tax due); late payment (5% penalty + 1% monthly interest). NSSF: 5% monthly. NHIF: 100% of contribution.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Monthly", "unit": null, "source_url": "http://kenyalaw.org:8181/exist/kenyalex/actview.xql?actid=No.%2011%20of%202007", "source_type": "government", "effective_from": "2007-12-26", "confidence": "high", "note": "The Employment Act, 2007 (Section 17) establishes monthly as the maximum interval for wage payments for most contracts." }, "tax_filing_deadline": { "value": "9th day of the following month", "unit": null, "source_url": "https://kra.go.ke/individual/filing-paying/paye", "source_type": "government", "effective_from": "2015-12-19", "confidence": "high", "note": "Deadline for filing the monthly PAYE return (P10) via the KRA iTax portal." }, "tax_payment_deadline": { "value": "9th day of the following month", "unit": null, "source_url": "https://kra.go.ke/individual/filing-paying/paye", "source_type": "government", "effective_from": "2015-12-19", "confidence": "high", "note": "Deadline for remitting deducted PAYE tax to the Kenya Revenue Authority (KRA)." }, "social_contribution_deadline": { "value": "9th day of the following month", "unit": null, "source_url": "https://www.nssf.or.ke/faqs/", "source_type": "government", "effective_from": "2014-05-27", "confidence": "high", "note": "Applies to both National Social Security Fund (NSSF) and National Hospital Insurance Fund (NHIF) contributions, stipulated in NSSF Act, 2013." }, "year_end_reporting_deadline": { "value": "Last day of February of the following year", "unit": null, "source_url": "https://kra.go.ke/en/news-center/tax-calendar", "source_type": "government", "effective_from": null, "confidence": "high", "note": "Employers must submit annual PAYE return and provide each employee with P9 form (Tax Deduction Card) by 28th or 29th of February." }, "new_hire_reporting_days": { "value": null, "unit": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "high", "note": "No specific legal requirement to report new hires within set days. New employees are registered for statutory numbers (KRA PIN, NSSF, NHIF) and included in next monthly payroll submission." }, "late_filing_penalty_summary": { "value": "PAYE: Higher of KES 20,000 or 5% of tax due for late filing; 5% penalty plus 1% monthly interest for late payment. NSSF: 5% monthly. NHIF: 100% of contribution.", "unit": null, "source_url": "https://kra.go.ke/individual/filing-paying/penalties-interest", "source_type": "government", "effective_from": "2015-12-19", "confidence": "high", "note": "Stipulated in Tax Procedures Act, 2015 (PAYE), NSSF Act, 2013, and NHIF Act, 1998." } } }, { "record_id": "payroll-deadlines-my", "jurisdiction": "MY", "jurisdiction_name": "Malaysia", "effective_from": "2026-04-20", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.hasil.gov.my/en/employer/responsibility-of-employer/", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || The deadline for all major monthly payroll remittances (Tax/PCB, Pension/EPF, Social Security/SOCSO & EIS) is the 15th of the following month. For the year-end report (Form E), the statutory deadline is 31st March, but an extension is typically granted for electronic filing (e-Filing), usually until 30th April.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "monthly", "unit": null, "source_url": "https://www.agc.gov.my/agcportal/uploads/files/Publications/LOM/EN/Act%20265.pdf", "source_type": "government", "effective_from": "1955-06-27", "confidence": "high" }, "tax_filing_deadline": { "value": "15th of the following month", "unit": null, "source_url": "https://www.hasil.gov.my/en/employer/responsibility-of-employer/", "source_type": "government", "effective_from": "2026-04-20", "confidence": "high" }, "tax_payment_deadline": { "value": "15th of the following month", "unit": null, "source_url": "https://www.hasil.gov.my/en/employer/responsibility-of-employer/", "source_type": "government", "effective_from": "2026-04-20", "confidence": "high" }, "social_contribution_deadline": { "value": "15th of the following month", "unit": null, "source_url": "https://www.kwsp.gov.my/employer/contribution/all-about-your-contribution", "source_type": "government", "effective_from": "2026-04-20", "confidence": "high" }, "year_end_reporting_deadline": { "value": "31st March", "unit": null, "source_url": "https://www.hasil.gov.my/en/forms/filing-programme/", "source_type": "government", "effective_from": "2026-04-20", "confidence": "high" }, "new_hire_reporting_days": { "value": "EPF: Within 7 days of start date. SOCSO/EIS: On or before the start date.", "unit": "days", "source_url": "https://www.kwsp.gov.my/employer/registration/employee-registration", "source_type": "government", "effective_from": "2026-04-20", "confidence": "high" }, "late_filing_penalty_summary": { "value": "LHDN (Tax): Failure to remit monthly tax can lead to a 10% penalty on the amount in arrears, plus potential fines (RM200-RM20,000) and/or imprisonment. EPF (Pension): A late payment charge is imposed, calculated based on the annual dividend rate, with a minimum charge of RM10. SOCSO/EIS (Social Security): Interest on late contributions is charged at 6% per annum for each day of default.", "unit": null, "source_url": "https://www.perkeso.gov.my/en/employer-employee-info/registration-contribution/interest-on-late-payment-of-contributions.html", "source_type": "government", "effective_from": "2026-04-20", "confidence": "high" } } }, { "record_id": "payroll-deadlines-ng", "jurisdiction": "NG", "jurisdiction_name": "Nigeria", "effective_from": "2011-06-14", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.firs.gov.ng/wp-content/uploads/2021/10/PERSONAL-INCOME-TAX-ACT-2011-as-amended-to-date.pdf", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || All deadlines refer to the receipt of filing and payment by the respective government agency. Employers should be mindful of bank holidays and weekends and process payments in advance to ensure they are received on time. The deadlines for social contributions (Pension, NSITF, NHF) are distinct from the tax (PAYE) deadline and from each other.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Monthly", "unit": null, "source_url": "https://www.pwc.com/ng/en/assets/pdf/nigeria-pocket-tax-guide.pdf", "source_type": "provider", "confidence": "medium", "note": "Monthly payroll is the standard convention in Nigeria, as implied by the monthly remittance cycle for statutory deductions. While not explicitly mandated by law over other frequencies, it is the universal practice." }, "tax_filing_deadline": { "value": "10th day of the month following the payroll month", "unit": null, "source_url": "https://www.firs.gov.ng/wp-content/uploads/2021/10/PERSONAL-INCOME-TAX-ACT-2011-as-amended-to-date.pdf", "source_type": "government", "effective_from": "2011-06-14", "confidence": "high", "note": "As per Section 81(2) of the Personal Income Tax Act (PITA), an employer must file a return and remit the Pay-As-You-Earn (PAYE) tax deducted from employees' salaries." }, "tax_payment_deadline": { "value": "10th day of the month following the payroll month", "unit": null, "source_url": "https://www.firs.gov.ng/wp-content/uploads/2021/10/PERSONAL-INCOME-TAX-ACT-2011-as-amended-to-date.pdf", "source_type": "government", "effective_from": "2011-06-14", "confidence": "high", "note": "The deadline for payment of PAYE tax is the same as the filing deadline, as stipulated in Section 81(2) of the Personal Income Tax Act (PITA)." }, "social_contribution_deadline": { "value": [ { "scheme": "Pension (PenCom)", "deadline": "Within 7 working days from the day the employee is paid their salary." }, { "scheme": "Employee Compensation (NSITF)", "deadline": "By the last day of the month following the month of deduction." }, { "scheme": "National Housing Fund (NHF)", "deadline": "Within one month of making the deduction." } ], "unit": null, "source_url": "https://www.pencom.gov.ng/wp-content/uploads/2021/01/Pension-Reform-Act-2014.pdf", "source_type": "government", "effective_from": "2014-07-01", "confidence": "high", "note": "Nigeria has multiple social contribution schemes with different deadlines. The Pension deadline is from the Pension Reform Act 2014 (Section 11(3)(b)). The NSITF deadline is from the Employee's Compensation Act 2010 (Section 38(1)). The NHF deadline is based on its implementation guidelines." }, "year_end_reporting_deadline": { "value": [ { "report": "Employer's Annual Tax Returns (Form H1)", "deadline": "By 31st January of the following year." }, { "report": "Industrial Training Fund (ITF) Levy Contribution", "deadline": "By 1st April of the following year." } ], "unit": null, "source_url": "https://www.firs.gov.ng/wp-content/uploads/2021/10/PERSONAL-INCOME-TAX-ACT-2011-as-amended-to-date.pdf", "source_type": "government", "effective_from": "2011-06-14", "confidence": "high", "note": "The Form H1 deadline is mandated by Section 81(3) of PITA. The ITF levy is an annual 1% levy on payroll for employers with 5 or more employees, due by April 1st for the preceding year." }, "new_hire_reporting_days": { "value": null, "unit": "days", "source_url": null, "source_type": null, "confidence": "low", "note": "There is no specific, separate legal requirement to report a new hire to tax or social security authorities within a fixed number of days. New employees are included in the regular monthly payroll remittance filings." }, "late_filing_penalty_summary": { "value": [ { "scheme": "Pay-As-You-Earn (PAYE) Tax", "penalty": "Penalty of 10% of the tax amount due, plus interest at the prevailing commercial rate (Central Bank of Nigeria's Monetary Policy Rate)." }, { "scheme": "Pension (PenCom)", "penalty": "Penalty of not less than 2% of the total unpaid contribution for each month or part of a month the default continues." }, { "scheme": "Employee Compensation (NSITF)", "penalty": "Penalty of 10% of the unpaid assessment." } ], "unit": null, "source_url": "https://www.firs.gov.ng/wp-content/uploads/2021/10/PERSONAL-INCOME-TAX-ACT-2011-as-amended-to-date.pdf", "source_type": "government", "confidence": "high", "note": "Penalties are stipulated in the respective governing acts: PITA (Section 82), Pension Reform Act 2014 (Section 11(7)), and Employee's Compensation Act 2010 (Section 39(2))." } } }, { "record_id": "payroll-deadlines-nz", "jurisdiction": "NZ", "jurisdiction_name": "New Zealand", "effective_from": "2019-04-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.ird.govt.nz/employing-staff/payday-filing", "source_type": "government", "notes": "[2026-06-06 reconciliation | noted] Monthly is the common PAY frequency for salaried staff; payday FILING is within 2 working days of each payday; PAYE/ESCT/KiwiSaver PAYMENT by the 20th of the following month (twice-monthly, 5th & 20th, for employers over NZD 500k). SOURCE: https://www.ird.govt.nz/employing-staff/payday-filing | QUOTE: \"file every payday within 2 working days ... PAYE ... by the 20th of the following month.\" || New Zealand operates a 'Payday Filing' system, which became mandatory on 1 April 2019. Employers must submit employment information to the Inland Revenue Department (IRD) every payday. The 'PAYE' amount remitted to the IRD is a consolidated payment that includes income tax, ACC earners' levy, student loan repayments, and KiwiSaver deductions. The tax year in New Zealand runs from 1 April to 31 March.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Weekly or fortnightly (bi-weekly) are most common. Monthly is also used, typically for salaried employees.", "unit": null, "source_url": "https://www.employment.govt.nz/hours-and-wages/pay-and-wages/paying-wages/", "source_type": "government", "effective_from": null, "confidence": "high" }, "tax_filing_deadline": { "value": "Within 2 working days of each payday for employers filing electronically.", "unit": "working days", "source_url": "https://www.ird.govt.nz/employing-staff/payday-filing/file-employment-information", "source_type": "government", "effective_from": "2019-04-01", "confidence": "high" }, "tax_payment_deadline": { "value": "20th of the month following the month employees were paid. For employers with annual PAYE of $500,000 or more, payments are due twice a month (5th and 20th).", "unit": "day of month", "source_url": "https://www.ird.govt.nz/employing-staff/payday-filing/due-dates-for-paying-paye", "source_type": "government", "effective_from": null, "confidence": "high" }, "social_contribution_deadline": { "value": "Same as tax payment deadline. KiwiSaver (pension) and ACC (Accident Compensation Corporation) levies are paid to the IRD along with PAYE income tax.", "unit": "day of month", "source_url": "https://www.ird.govt.nz/employing-staff/payday-filing/what-paye-is", "source_type": "government", "effective_from": null, "confidence": "high" }, "year_end_reporting_deadline": { "value": "No separate annual employer reconciliation is required. All information is provided on a per-payday basis through 'Payday Filing'.", "unit": null, "source_url": "https://www.ird.govt.nz/employing-staff/payday-filing", "source_type": "government", "effective_from": "2019-04-01", "confidence": "high" }, "new_hire_reporting_days": { "value": "New hire information must be included in the first payday filing for that employee, which is due within 2 working days of their first payday.", "unit": "working days", "source_url": "https://www.ird.govt.nz/employing-staff/payday-filing/file-employment-information/new-and-departing-employees", "source_type": "government", "effective_from": "2019-04-01", "confidence": "high" }, "late_filing_penalty_summary": { "value": "Late Filing: A penalty of $10 per day the employment information is late, up to a maximum of $500. Late Payment: A 1% penalty is charged on the day after the due date. An additional 4% penalty is charged if tax remains unpaid after the 7th day from the due date.", "unit": null, "source_url": "https://www.ird.govt.nz/employing-staff/penalties-and-interest/payday-filing-penalties", "source_type": "government", "effective_from": null, "confidence": "high" } } }, { "record_id": "payroll-deadlines-ph", "jurisdiction": "PH", "jurisdiction_name": "Philippines", "effective_from": "2019-03-05", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.bir.gov.ph/index.php/tax-information/withholding-tax.html", "source_type": "government", "notes": "[2026-06-06 reconciliation | noted] BIR Form 1601-C filing deadline differs by filer type: eFPS 10th vs manual/eBIRForms 15th of the following month (December due 25 January). SSS/PhilHealth/Pag-IBIG contribution deadlines are staggered by employer number/registration, not a single date. SOURCE: https://kittelsoncarpo.com/an-employers-guide-to-reporting-new-employees-to-sss-philhealth-pag-ibig-and-bir/ | QUOTE: \"SSS Form R-1A ... within 30 days from the date of hiring.\" || Multiple deadlines apply based on reporting type and agency. Social contribution deadlines are staggered by employer identifier. Tax filing and payment deadlines are aligned. New hire reporting requirement effective 2019-03-05 per RA 11199. Payroll frequency requirement from Labor Code Article 103 effective 1974-05-01.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Semi-monthly", "unit": null, "source_url": "https://www.officialgazette.gov.ph/1974/05/01/presidential-decree-no-442-s-1974/", "source_type": "government", "effective_from": "1974-05-01", "confidence": "high", "note": "Article 103 of the Labor Code requires payment at least once every two weeks or twice a month." }, "tax_filing_deadline": { "value": "10th day of the month following the reporting month. For December withholdings, the deadline is January 15 of the following year. Deadlines are staggered from the 11th to the 15th for employers using the Electronic Filing and Payment System (eFPS).", "unit": null, "source_url": "https://www.bir.gov.ph/index.php/tax-information/withholding-tax.html", "source_type": "government", "effective_from": "2018-01-01", "confidence": "high", "note": "This applies to the Monthly Remittance Return of Income Taxes Withheld on Compensation (BIR Form 1601-C)." }, "tax_payment_deadline": { "value": "Same as the tax filing deadline.", "unit": null, "source_url": "https://www.bir.gov.ph/index.php/tax-information/withholding-tax.html", "source_type": "government", "effective_from": "2018-01-01", "confidence": "high", "note": "Filing and payment are generally done simultaneously." }, "social_contribution_deadline": { "value": "Deadlines are staggered based on employer ID or name. SSS: 10th to the last day of the following month. PhilHealth: 11th to the 20th day of the following month. Pag-IBIG: 10th to the last day of the following month.", "unit": null, "source_url": "https://www.sss.gov.ph/sss/appmanager/pages.jsp?page=SSSCircular2019_012", "source_type": "government", "effective_from": "2019-08-01", "confidence": "high", "note": "See notes section for detailed schedules for SSS, PhilHealth, and Pag-IBIG." }, "social_contribution_deadline_details": { "value": "SSS: Based on the 10th digit of the 13-digit Employer ID number. 1-2: 10th day; 3-4: 15th day; 5-6: 20th day; 7-8: 25th day; 9-0: last day of the month. PhilHealth: Based on the last digit of the PhilHealth Employer Number (PEN). 0-4: 11th to 15th day; 5-9: 16th to 20th day of the month. Pag-IBIG: Based on the first letter of the employer's name. A-D: 10th-14th day; E-L: 15th-19th day; M-Q: 20th-24th day; R-Z/Numeric: 25th to end of month.", "unit": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "high" }, "year_end_reporting_deadline": { "value": "Annual Information Return (BIR Form 1604-C) due by January 31. Certificate of Compensation (BIR Form 2316) must be issued to employees by January 31. Submission of Form 2316 copies to BIR is due by February 28.", "unit": null, "source_url": "https://www.bir.gov.ph/index.php/tax-information/withholding-tax.html", "source_type": "government", "effective_from": "2018-01-01", "confidence": "high", "note": "These deadlines are for the year following the reporting calendar year." }, "new_hire_reporting_days": { "value": 30, "unit": "days from date of employment", "source_url": "https://www.officialgazette.gov.ph/2019/02/07/republic-act-no-11199/", "source_type": "government", "effective_from": "2019-03-05", "confidence": "high", "note": "Employers must report new hires for coverage to SSS, PhilHealth, and Pag-IBIG. The Social Security Act of 2018 (RA 11199) specifies 30 days for SSS, which is the common timeframe adopted for all agencies." }, "late_filing_penalty_summary": { "value": "BIR: 25% surcharge on tax due, 12% annual interest, and a compromise penalty. SSS: 2% penalty per month. PhilHealth: 2% interest per month. Pag-IBIG: 0.1% penalty per day of delay.", "unit": null, "source_url": "https://www.officialgazette.gov.ph/2019/02/07/republic-act-no-11199/", "source_type": "government", "effective_from": "2019-03-05", "confidence": "high", "note": "This summarizes penalties from the National Internal Revenue Code (for BIR) and the respective charters of the social security agencies." } } }, { "record_id": "payroll-deadlines-ro", "jurisdiction": "RO", "jurisdiction_name": "Romania", "effective_from": "2016-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "http://legislatie.just.ro/Public/DetaliiDocument/170344", "source_type": "government", "notes": "[2026-06-06 reconciliation | noted] Declaration 112 (tax + contributions) by the 25th of the following month is correct. Note REVISAL (new-hire register) is being replaced by REGES-Online from 2026 (HG 295/2025); the day-before-start deadline is unchanged. SOURCE: https://www.accace.com/reporting-in-reges-online-in-romania/ | QUOTE: \"Information to be reported at the latest on the day before the start of work by each person.\" || All deadlines sourced from Romanian Labour Code (Law 53/2003) and Fiscal Code (Law 227/2015). Monthly Form 112 serves as the definitive regular payroll reporting mechanism for income tax, social contributions, and withholdings. New hire reporting via REVISAL system is a separate pre-employment requirement.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Monthly", "unit": null, "source_url": "http://legislatie.just.ro/Public/DetaliiDocument/41433", "note": "Romanian Labour Code (Law 53/2003), Article 166 — salary must be paid at least once per month.", "effective_from": "2003-03-01" }, "tax_filing_deadline": { "value": "25th of the month following the reporting month", "unit": null, "source_url": "http://legislatie.just.ro/Public/DetaliiDocument/170344", "note": "Form 112 filing deadline. Romanian Fiscal Code (Law 227/2015), Art. 147 (1).", "effective_from": "2016-01-01" }, "tax_payment_deadline": { "value": "25th of the month following the reporting month", "unit": null, "source_url": "http://legislatie.just.ro/Public/DetaliiDocument/170344", "note": "Withheld income tax payment coincides with Form 112 filing deadline. Romanian Fiscal Code (Law 227/2015), Art. 133 (6).", "effective_from": "2016-01-01" }, "social_contribution_deadline": { "value": "25th of the month following the reporting month", "unit": null, "source_url": "http://legislatie.just.ro/Public/DetaliiDocument/170344", "note": "Pension, health, and work insurance contributions. Romanian Fiscal Code (Law 227/2015), Art. 147 (1).", "effective_from": "2016-01-01" }, "year_end_reporting_deadline": { "value": null, "unit": null, "source_url": "http://legislatie.just.ro/Public/DetaliiDocument/170344", "note": "No specific annual employer payroll reconciliation report required. Monthly Form 112 serves as the definitive regular reporting mechanism.", "effective_from": "2016-01-01" }, "new_hire_reporting_days": { "value": "By the end of the last working day before the employee's start date", "unit": null, "source_url": "http://legislatie.just.ro/Public/DetaliiDocument/196314", "note": "Employment contracts must be registered in REVISAL (General Register of Employees) no later than the working day before employment begins. Government Decision no. 905/2017, Art. 4.", "effective_from": "2017-12-19" }, "late_filing_penalty_summary": { "value": "Late filing of Form 112: fixed fines RON 500–5,000. Late payment of taxes/contributions: 0.02% daily interest + 0.01% daily late payment penalty on outstanding amount.", "unit": null, "source_url": "http://legislatie.just.ro/Public/DetaliiDocument/169785", "note": "Fiscal Procedure Code (Law 207/2015). Interest (dobânzi) Art. 173; late payment penalties (penalități de întârziere) Art. 176; non-filing fines Art. 336.", "effective_from": "2016-01-01" } } }, { "record_id": "payroll-deadlines-za", "jurisdiction": "ZA", "jurisdiction_name": "South Africa", "effective_from": "2026-03-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.sars.gov.za/types-of-tax/pay-as-you-earn/", "source_type": "government", "notes": "[2026-06-06 reconciliation | noted] EMP201 (PAYE/UIF/SDL) within 7 days after month-end (effectively by the 7th) is correct. The new-hire field conflates two rules: UIF employer registration within 7 days of the first employee, vs the ongoing monthly UI-19 declaration by the 7th. SOURCE: https://www.sars.gov.za/types-of-tax/pay-as-you-earn/completing-the-monthly-employer-declaration-emp201/ | QUOTE: \"submission of the EMP201 form within a period of 7 days after the end of the month.\" || Monthly payroll tax filing and payments are made using the EMP201 return, which covers Pay-As-You-Earn (PAYE), Unemployment Insurance Fund (UIF), and Skills Development Levy (SDL). The annual reconciliation is filed using the EMP501 return. If the 7th of the month falls on a weekend or public holiday, the deadline is the last business day before that date. New hire reporting refers to the requirement to register an employee with the Unemployment Insurance Fund (UIF).", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "monthly", "unit": null, "source_url": "https://www.papayaglobal.com/countrypedia/country/south-africa/", "source_type": "provider", "effective_from": null, "confidence": "medium" }, "tax_filing_deadline": { "value": "7th day of the following month", "unit": null, "source_url": "https://www.sars.gov.za/types-of-tax/pay-as-you-earn/", "source_type": "government", "effective_from": "2026-03-01", "confidence": "high" }, "tax_payment_deadline": { "value": "7th day of the following month", "unit": null, "source_url": "https://www.sars.gov.za/types-of-tax/pay-as-you-earn/", "source_type": "government", "effective_from": "2026-03-01", "confidence": "high" }, "social_contribution_deadline": { "value": "7th day of the following month", "unit": null, "source_url": "https://www.sars.gov.za/types-of-tax/pay-as-you-earn/", "source_type": "government", "effective_from": "2026-03-01", "confidence": "high" }, "year_end_reporting_deadline": { "value": "31 May", "unit": null, "source_url": "https://www.sars.gov.za/businesses-and-employers/my-business-and-tax/employer-interim-and-annual-reconciliation/", "source_type": "government", "effective_from": "2026-03-01", "confidence": "high" }, "new_hire_reporting_days": { "value": 7, "unit": "days from start of employment", "source_url": "https://www.labour.gov.za/DocumentCenter/Publications/Unemployment%20Insurance%20Fund/A%20guide%20for%20Domestic%20Employers.pdf", "source_type": "government", "effective_from": null, "confidence": "high" }, "late_filing_penalty_summary": { "value": "A 10% penalty is imposed on the late payment of employees' tax (PAYE). Interest is also charged on the outstanding amount from the due date until the date of payment.", "unit": null, "source_url": "https://www.sars.gov.za/types-of-tax/pay-as-you-earn/penalties-and-interest-paye/", "source_type": "government", "effective_from": "2026-03-01", "confidence": "high" } } }, { "record_id": "payroll-deadlines-th", "jurisdiction": "TH", "jurisdiction_name": "Thailand", "effective_from": "1990-09-02", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.mol.go.th/en/laws/labour-protection-act-b-e-2541-1998", "source_type": "government", "notes": "[2026-06-06 reconciliation] Payroll frequency, tax filing/payment, social-contribution and new-hire deadlines cross-checked against gov/tax-authority + PwC/Deel/Lano sources. || For withholding tax filing and payment (P.N.D.1), an 8-day extension is granted for e-filing, making the deadline the 15th of the following month. The year-end report is the Withholding Tax Certificate Summary (P.N.D.1 Kor). New hires must be registered with the Social Security Office (SSO).", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "monthly", "unit": null, "source_url": "https://www.mol.go.th/en/laws/labour-protection-act-b-e-2541-1998", "source_type": "government", "effective_from": "1998-08-19", "confidence": "high" }, "tax_filing_deadline": { "value": "7th day of the month following the payment of income", "unit": null, "source_url": "https://www.rd.go.th/english/6037.html", "source_type": "government", "effective_from": null, "confidence": "high" }, "tax_payment_deadline": { "value": "7th day of the month following the payment of income", "unit": null, "source_url": "https://www.rd.go.th/english/6037.html", "source_type": "government", "effective_from": null, "confidence": "high" }, "social_contribution_deadline": { "value": "15th day of the month following the payment of wages", "unit": null, "source_url": "https://www.sso.go.th/wpr/eng/category.jsp?cat=859", "source_type": "government", "effective_from": "1990-09-02", "confidence": "high" }, "year_end_reporting_deadline": { "value": "Last day of February of the following year", "unit": null, "source_url": "https://www.rd.go.th/english/6037.html", "source_type": "government", "effective_from": null, "confidence": "high" }, "new_hire_reporting_days": { "value": 30, "unit": "days from start date", "source_url": "https://www.sso.go.th/wpr/eng/category.jsp?cat=859", "source_type": "government", "effective_from": "1990-09-02", "confidence": "high" }, "late_filing_penalty_summary": { "value": "Tax (P.N.D.1): A criminal penalty fine up to THB 2,000 for late filing. A surcharge of 1.5% per month on the tax amount due for late payment. Social Security: A surcharge of 2% per month on the outstanding contribution amount.", "unit": null, "source_url": "https://www.rd.go.th/english/37745.html", "source_type": "government", "effective_from": null, "confidence": "high" } } }, { "record_id": "payroll-deadlines-vn", "jurisdiction": "VN", "jurisdiction_name": "Vietnam", "effective_from": "2020-07-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://vbpl.vn/botuphap/Pages/vbpq-toanvan.aspx?ItemID=137183", "source_type": "government", "notes": "[2026-06-06 reconciliation | corrected | confidence=medium] Stored 'last day of the month' is now outdated; the 2024 SI Law moved monthly SI to the last day of the following month. Medium confidence - confirm against VSS/official decree. SOURCE: https://www.vietnam-briefing.com/doing-business-guide/vietnam/human-resources-and-payroll/social-insurance | QUOTE: \"the 2024 Social Insurance Law has extended the deadline ... to the last day of the following month for monthly contribution methods.\" || Primary laws: Labor Code (2019), Law on Social Insurance (2014), Law on Health Insurance (2008, amended), Law on Employment (2013), Law on Tax Administration (2019). Multiple effective dates across fields; earliest consolidated is 2020-07-01 for tax/PIT framework. Year-end reporting deadline for 2025 calendar year is 31 March 2026.", "change_log_id": "chg-extract-2026-04-20", "data": { "payroll_frequency_standard": { "value": "Monthly", "unit": null, "source_url": "https://vbpl.vn/botuphap/Pages/vbpq-toanvan.aspx?ItemID=139615", "source_type": "government", "effective_from": "2021-01-01", "confidence": "high", "note": "Article 97 of the 2019 Labor Code allows for monthly or semi-monthly payments for employees on monthly salaries. Monthly is the predominant practice for salaried employees in Vietnam." }, "tax_filing_deadline": { "value": "Monthly: 20th of the following month. Quarterly: Last day of the first month of the following quarter.", "unit": "day of month", "source_url": "https://vbpl.vn/botuphap/Pages/vbpq-toanvan.aspx?ItemID=137183", "source_type": "government", "effective_from": "2020-07-01", "confidence": "high", "note": "This refers to the Personal Income Tax (PIT) declaration. Eligibility for quarterly declarations depends on the employer's revenue in the preceding year (must be VND 50 billion or less)." }, "tax_payment_deadline": { "value": "Same as filing deadline. Monthly: 20th of the following month. Quarterly: Last day of the first month of the following quarter.", "unit": "day of month", "source_url": "https://vbpl.vn/botuphap/Pages/vbpq-toanvan.aspx?ItemID=137183", "source_type": "government", "effective_from": "2020-07-01", "confidence": "high", "note": "The deadline for paying withheld Personal Income Tax (PIT) is the same as the deadline for filing the tax declaration, as stipulated in Article 55 of the Law on Tax Administration." }, "social_contribution_deadline": { "value": "Last day of the month FOLLOWING the contribution month (2024 Social Insurance Law, effective 1 July 2025; previously the last day of the same month).", "unit": "day of month", "source_url": "https://vbpl.vn/bhxhvn/Pages/vbpq-toanvan.aspx?ItemID=111504", "source_type": "government", "effective_from": "2017-07-01", "confidence": "high", "note": "This is the deadline for paying Social Insurance (SI), Health Insurance (HI), and Unemployment Insurance (UI) contributions for the current month, as per Article 7 of Decision 595/QD-BHXH." }, "year_end_reporting_deadline": { "value": "Last day of the 3rd month following the end of the calendar year.", "unit": null, "source_url": "https://vbpl.vn/botuphap/Pages/vbpq-toanvan.aspx?ItemID=137183", "source_type": "government", "effective_from": "2020-07-01", "confidence": "high", "note": "This is the deadline for employers to submit the annual Personal Income Tax (PIT) finalization on behalf of their employees. For the 2025 calendar year, the deadline is 31 March 2026." }, "new_hire_reporting_days": { "value": "New employees must be registered and included in the social insurance declaration for the first month of their employment.", "unit": null, "source_url": "https://vbpl.vn/bhxhvn/Pages/vbpq-toanvan.aspx?ItemID=111504", "source_type": "government", "effective_from": "2017-07-01", "confidence": "high", "note": "There is no specific 'X days after hire' rule. The registration is part of the monthly social insurance contribution process, which is due by the end of the month." }, "late_filing_penalty_summary": { "value": "Late tax filing incurs monetary fines from VND 2 million to VND 25 million. Late payment of tax incurs interest at 0.03% per day. Late payment of social contributions incurs interest based on central bank rates plus potential administrative fines.", "unit": null, "source_url": "https://vbpl.vn/chinhphu/Pages/vbpq-toanvan.aspx?ItemID=144200", "source_type": "government", "effective_from": "2020-12-05", "confidence": "high", "note": "Tax penalties are governed by Decree 125/2020/ND-CP. Social insurance penalties are governed by separate regulations (e.g., Decree 12/2022/ND-CP)." } } } ] }