Ireland Business Day Calculator

In Ireland, business days are Monday to Friday, less the public holidays below, Good Friday, and any weekday beside a weekend public holiday on which banks and Government offices both close. Good Friday is not a public holiday under the Organisation of Working Time Act 1997, but civil-service Circular 5/1984 lists it among the public holidays granted to civil servants and the Banking & Payments Federation Ireland's bank-holiday lists close the banks on it, so this calculator counts it as closed. Not every institution closes on the same days. The banks' lists also carry a third Christmas bank holiday, which is not a public holiday and which this calculator counts as a business day; after a Saturday public holiday they close a weekday that the calculator leaves out only where a Government department's own closure list shows it closed as well. The note on bank holidays below lists the dates. T2, the Eurosystem's real-time gross settlement system, is open Monday to Friday and, for euro settlement, also closed on 1 January, Good Friday, Easter Monday, 1 May, 25 December and 26 December (European Central Bank). Of those, 1 May is an Irish public holiday only when it is the first Monday in May: add it under Advanced options when a count must leave out T2's closing days as well.

The 10 statutory public holidays are:

• New Year's Day (January 1)
• St Brigid's Day (first Monday in February, except when Feb 1 is a Friday)
• St Patrick's Day (March 17)
• Easter Monday (variable, Monday after Easter Sunday)
• May Day (first Monday in May)
• June Bank Holiday (first Monday in June)
• August Bank Holiday (first Monday in August)
• October Bank Holiday (last Monday in October)
• Christmas Day (December 25)
• St Stephen's Day (December 26)

Each is a public holiday on its own date, weekend or not: the Act moves none of them, and the Workplace Relations Commission states there is no legal entitlement to have the next working day off. The Banking & Payments Federation Ireland's bank-holiday lists close the banks on the next free weekday after each weekend public holiday they cover. Government offices close it after a Sunday one (civil-service Circular 5/1984); after a Saturday one the circular only lets a department grant its staff a day off. The calculator excludes that weekday where banks and Government offices both close it, which after a Saturday holiday means a department's own closure list shows it closed, and lists it as (additional); otherwise it counts the weekday as a business day. Good Friday is not one of the ten, and the calculator excludes it too, listed as (additional): Circular 5/1984 lists it among the public holidays granted to civil servants, and the banks' lists close on it. How we determine holidays →

The Revenue deadlines that follow are calendar dates, not business-day counts. VAT is filed and paid by the 19th day of the month after each two-month taxable period, or the 23rd for ROS filers; an employer pays the PAYE liability within 14 days after the end of each month, or 23 days on ROS; and a company files its CT1 return and pays any tax due on or before the 23rd of the ninth month after its accounting period ends (the 21st if it does not file and pay electronically). The European Communities (Late Payment in Commercial Transactions) Regulations 2012, as amended in 2013, 2014 and 2016, set statutory late-payment interest at the ECB main refinancing rate plus 8 percentage points, running from the day after the relevant payment date; between undertakings the contract may vary the interest, provided the result is not grossly unfair to the creditor. Where the contract specifies no date or period for payment, that date falls 30 calendar days after the purchaser receives the invoice, after the goods or services are delivered where the invoice arrives first or its date of receipt is uncertain, or after an acceptance or verification procedure where one applies and the invoice arrives no later than it. The EU option of the Late Payment Interest Calculator applies the ECB main refinancing rate plus 8 percentage points, fixed each half-year. A complaint presented to the Workplace Relations Commission under section 41 of the Workplace Relations Act 2015 is not entertained more than six months after the date of the contravention it concerns (s 41(6)); an adjudication officer may entertain it up to six months later where the delay was due to reasonable cause (s 41(8)).