NAERSA processes the most recent submission they receive before 18:30.
If you submit on the pay date, you can correct it up to 18:30 that day
If you make a late submission, you can correct it up to 18:30 on the day you submit it
CAUTION:
You need to submit your file on or before your payday. If a submission is late, NAERSA still processes it, but they review late reporting for compliance and can apply fines, penalties or interest.
Any corrections you send after 18:30 sit outside the correction window and NAERSA will reject it.
If you miss the 18:30 deadline
If you spot an issue after 18:30:
Fix it in your next payroll run where you can
Contact NAERSA straight away if the mistake involves personal data or you can’t correct it through payroll
What to send when correcting
Send your submission as normal, Sage 50 Payroll Ireland submits the changes to NAERSA for you.
Late submissions
You can submit a file for a past pay date. NAERSA will accept it, but:
They review late submissions for compliance
They can issue fines, penalties, or interest if contributions are overdue
Example
You submit a file on Monday for a pay date last Friday.
You can correct it until 18:30 on Monday
NAERSA processes whatever version they have at 18:30
Anything after that sits outside the correction window