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Employer payroll obligations

Overview

Note

This section outlines your current payroll obligations. For details on obligations before 1 January 2019, please refer to the Employer's Guide to PAYE.

You must submit payroll information to Revenue on, or before, the date you pay your employees. If you are not using payroll software, you can still meet your reporting obligations by using the Revenue Online Service (ROS).

The steps in this section will guide you through how to report your payroll in real time.

Next: Revenue Payroll Notification (RPN)

Published: 10 July 2025 Print this page

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