Receive the latest insights, news and more direct to your inbox.
Employers and trustees operating share schemes are required to file an annual return with Revenue by 31 March after the end of each tax year.
Subscribe to our mailing list
The return form to be filed is dependent on the type of share scheme operated. In some cases this includes the filing of a nil return where no reportable events have taken place during the year in question, but a filing is still required.
Share Scheme Return Forms
Form |
Share Scheme |
|---|---|
| Form ESA |
Restricted Share Units (RSUs) Discounted/Free/Matching Shares Employee Share Purchase Plans (ESPP) Restricted Shares Convertible Securities Forfeitable Shares Phantom Shares Stock Appreciation Rights Growth/Hurdle/Flowering Shares Other Shares |
| Form RSS1 | Unapproved share options and any other rights to acquire shares or assets which are awarded to employees and Directors. |
| Form KEEP1 | KEEP share options. |
| Form ESS1 | Approved Profit Sharing (APSS) schemes. |
| Form SRSO1 | Save As You Earn (SAYE) schemes. |
| Form ESOT1 | Employee Share Ownership Trust (ESOT) schemes. |
Deadline
The annual return must be filed on or before the 31 March after the end of each tax year. The 2023 annual returns are due to be submitted by 31 March 2024.
Contact us
At Grant Thornton, our specialist Employer Solutions team have extensive experience in designing and implementing remuneration and reward packages for employees. If you would like to discuss your return filing obligations in relation to existing schemes, please contact a member of our Employers Solutions Team, or your usual Grant Thornton contact.
Share Options: New employer PAYE reporting requirements from 1 January 2024
Authors
-
Jillian O'Sullivan Jillian is a partner in Grant Thornton, as part of her role she leads the Company Secretarial offering for Grant Thornton Ireland, one of the leading professional services firms in Ireland.View Profile -
Jane Quirke Jane is a director in tax in our employer's solutions team in Ireland. She has significant experience advising clients from start-ups to large Irish indigenous and listed multinational companies on employment tax related matters.View Profile -
Michelle Dunne Since joining Grant Thornton’s tax department in 2016, Michelle has specialised in providing advice to clients on Irish employment tax related matters. She assists employers with PAYE Revenue Audits and compliance interventions along with reporting on PAYE tax related considerations for due diligence projects.View Profile