Employer obligations from 01 January 2019
The information in this section refers to your current obligations. For your obligations before 01 January 2019, please see the Employer's Guide to PAYE.
You must report payroll information to Revenue at the time you pay your employees. We have been working closely with payroll software providers to ensure that their software will allow employers to meet reporting requirements.
If you do not use a payroll package, you can meet new reporting requirements by using Revenue Online Service (ROS).
This section will outline the steps involved to report your payroll in real time.
Next: Revenue Payroll Notification (RPN)