Guide to Pay As You Earn (PAYE)

Assistance for employers

Employer PAYE queries

Tax queries on the operation of PAYE should be addressed to the Employer Information and Customer Service Unit.

Collector General

General tax and returns queries should be directed to the Collector General.

Pay Related Social Insurance (PRSI) queries

Queries relating to social insurance aspects of the system should be directed to the Department of Employment Affairs and Social Protection (DEASP).

Revenue's Forms Ordering Service

Paper forms for the P45 and P45 Supplement can be obtained from Revenue's Forms Ordering Service. 


P45s will only be required if you wish to notify Revenue of an employment which ceased before 1 January 2019.