Share Scheme Reporting Ireland 2026:
31 March Filing Guide
Key Compliance Facts for 2026:
● Deadline: 31 March 2026.
● Reporting Period: Activity occurring in the 2025 Tax Year (1 Jan – 31 Dec).
● Critical Change: Mandatory alignment between Form RSS1 and PAYE
real-time reporting.
● Action: Electronic submission via ROS is required for all reportable share
events.
The filing deadline for Irish Share Scheme Reporting 2026 is 31 March 2026.
Employers must submit annual returns to Revenue for all reportable share events
that occurred during the 2025 tax year.
Due to the 2024 legislative shift that moved share option taxation into the PAYE
system, Revenue scrutiny of these filings has increased significantly. Accurate and
timely electronic filing is essential to avoid financial penalties or the potential loss of
tax-advantaged status for approved schemes.
Mandatory Reporting Forms (2025 Tax Year)
Most share-based remuneration must be reported electronically through the
Revenue Online Service (ROS). The primary forms for the 2025 tax year include:
Form RSS1: Used for unapproved share options. This covers the grant, exercise,
assignment, or release of options.
Form ESA: Used for other employment share awards. This includes Restricted
Stock Units (RSUs), restricted shares, convertible securities, and phantom shares.
Specialised Forms: Specific returns are required for KEEP1 (Key Employee
Engagement Programme), ESS1 (Approved Profit Sharing), and SRSO1 (SAYE).
Note: For many approved schemes, a nil return is mandatory even if no reportable
activity occurred during the 2025 period.
The 2025 Payroll Reconciliation Link
The most critical compliance focus for this filing cycle is payroll reconciliation. Since
1 January 2024, employers have been responsible for withholding Income Tax, USC,
and PRSI on share option exercises via the PAYE system in real time.
Before the 31 March deadline, employers should perform the following
“Health Checks”:
Match Data: Ensure the taxable gain reported on Form RSS1 matches the notional
pay processed through the 2025 payroll.
Global Mobility: Verify reporting requirements for globally mobile employees who
performed duties in Ireland during the grant-to-vest period.
Audit Prevention: Identify and resolve any data discrepancies between internal
share records and Revenue submissions to prevent a formal Revenue audit.
Final Filing Deadline: 31 March 2026
All returns for the 2025 tax year must be submitted via ROS by 31 March 2026. Early
preparation is highly recommended to manage compliance risks and ensure that
internal controls for equity-based pay are robust.
Contact ECOVIS Ireland
For expert assistance with Share Scheme Reporting or 2025 payroll reconciliation,
please contact the ECOVIS Ireland tax team.
+353 1 8230000 
info@ecovis.ie 
www.ecovisireland.com
