PAYE Declaration and Tax/Contribution Payment Deadline Extended to January 31st

The deadline for submitting the Employer's PAYE (Pay As You Earn) Declaration and paying related taxes and contributions has been extended to January 31st, 2026, without incurring penalties or interest. This extension applies to employers who have not yet submitted their monthly PAYE declarations for July to November 2025, or have not paid the corresponding taxes and contributions. According to an announcement from the Tax Department, this decision aims to facilitate employers and avoid additional financial burdens. This provides an additional opportunity for compliance, avoiding the usual penalties for late submission and payment.