ARTICLE · 09 SEPTEMBER 2021

New Employer Share Awards Return - Extended Deadline (14 September)

Grant Thornton

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Revenue have now produced the new electronic form, known as the Employer's Share Awards (ESA) return.

IrelandEmployment and HR

Jillian O'Sullivan

Revenue have now produced the new electronic form, known as the Employer's Share Awards (ESA) return.

This new electronic form is needed by employers who are required to report certain share based remuneration electronically to Revenue. Finance Act 2020 introduced a mandatory reporting obligation on employers, essentially this means that reporting by employers is extended to include share awards given in the form of cash equivalents, or where a discount on shares is provided, to employees.

According to Revenue the ESA return applies for the tax year 2020 onwards.

Share schemes reporting deadline

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Deadline for reporting

The statutory deadline for reporting share scheme information using the existing electronic returns KEEP1, RSS1, ESS1 is 31 March following the relevant tax year. This 31 March deadline remains and also applies to the new ESA return. As this new ESA return was not available in advance of 31 March 2021, the deadline

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