Employer payroll obligations

Statements from Revenue

Revenue provides you with a monthly statement based on your payroll submissions. 

When is it available?

Monthly statements will be available to you by the fifth day of the following month. 

What is included?

Each statement will give you a breakdown of your liability for:

• Income Tax
• Universal Social Charge (USC)
• Pay Related Social Insurance (PRSI)
• Local Property Tax (LPT).

How the statement works

If everything is correct, you can accept the statement and it then becomes your official return. If you do not accept the statement, it will automatically be regarded as your return on the due date, unless you make corrections before then.

You should always review your monthly statement early so that you can fix any errors before a statement is regarded as your official return.

How to view your Statement of Account

To check your Statement of Account:

1. Sign in to the Revenue Online Service (ROS) using your digital certificate. (You will be brought to the 'My Services screen'.)
2. Under ‘Employer Services’, go to the ‘Returns’ section and click on ‘Statement of Account’.

If you disagree with the figures on the statement

Each time you submit your payroll, Revenue sends you a response showing your total payroll deductions. Make sure to reconcile this with your own payroll records.

If you find an error in the statement

If something is incorrect, you must amend your payroll submission. When this has been done either:

• a revised statement will be issued before the return due date
• or
• an amended return will apply after the due date.

Note

Always check the Revenue response immediately after submitting payroll. Detecting issues early may enable you to make amendments more easily.

How to view a return in Statement of Account

How to accept a statement in Statement of Account

Next: Returns and payment due dates