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Employer obligations from 1 January 2019

  1. Overview
  2. Revenue Payroll Notification (RPN)
  3. Commencing and ceasing employees
  4. Payroll submissions
  5. Statements from Revenue
  6. Returns and payment due dates

Statements from Revenue

Note

The information on this page refers to your current obligations. For your obligations prior to 1 January 2019, please see the Employer’s Guide to PAYE.

Revenue will make a monthly statement available to you based on the information you provided in your submissions. This will be available by the fifth day of the following month and will show a summary of the total liability.

The statement will show a breakdown of your liability for:

  • Income Tax
  • Universal Social Charge
  • Pay Related Social Insurance
  • Local Property Tax.

The statement will be treated as the return if no amendments or corrections are made before the return due date.

To view your Statement of Account please sign in to Revenue Online Service (ROS) using your digital Certificate where you will be brought to the MyServices screen.

Under 'Employer Services' please select 'Statement of Account' under the heading 'Returns'.

What if you disagree with the figures on the statement?

Every time you submit your payroll to Revenue you will receive a response from us. This will show the total payroll deductions for that payroll submission. You need to reconcile our response with your payroll totals.

If you find errors in the statement, you must correct them. These corrections will then be shown in a revised statement.

How to view a return in Statement of Account:

How to accept a statement in Statement of Account:

Next: Returns and payment due dates

Published: 13 November 2023 Print this page

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