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Information on payroll submission

  1. Overview
  2. Who do you include on a payroll submission?
  3. What employee pay details do you include?
  4. What other details go into payroll submission?
  5. What benefit information do you provide?
  6. Employment Identifier
  7. Definition of pay date
  8. Corrections

Corrections

Note

The information on this page refers to your current obligations. For your obligations before 01 January 2019, please see the Employer’s Guide to PAYE.

We recognise that errors occur in payroll. You can correct your submission either through your payroll software or through Revenue Online Service (ROS).

Overpayments

If an employee has been overpaid, the correction to recoup this overpayment should be made in the next payroll.

  • Example 1

    John gets paid €500 per week. In week 1 John was out sick for one day. His employer does not pay him for sick leave so John should only have been paid €400 that week. However, the payroll operator was not informed on time and so he was paid the full €500.

    Details of the week 1 payroll submission for John
    Payroll run referencePay for Income TaxIncome Tax paidEmployee PRSI paidUSC paid
    Week 1 €500 €34.61 €20 €8.80

    John’s employer recoups the overpayment of €100 in the next payroll. John gets paid €500 weekly, so in week 2 John’s gross pay will be reduced to €400.

    Details of the week 2 payroll submission for John
    Payroll run referencePay for Income TaxIncome Tax paidEmployee PRSI paidUSC paid
    Week 1 €500 €34.61 €20 €8.80
    Week 2 €400 €14.61 €16 €5.70

Underpayments

If an employee has been underpaid, the correction of the underpayment should be made in the next payroll.

  • Example 2

    Mary gets paid €500 per week. In Week 1 Mary worked overtime which meant she should have been paid an additional €100. The payroll operator was not informed on time and so she was only paid €500 instead of €600.

    Details of the week 1 payroll submission for Mary
    Payroll run referencePay for Income TaxIncome Tax paidEmployee PRSI paidUSC paid
    Week 1 €500 €34.61 €20 €8.80

    Mary’s employer has agreed to pay the €100 in the next payroll. Mary’s gross pay is €500 per week so her gross pay is increased to €600 in Week 2 to correct the underpayment.

    Details of the week 1 payroll submission for Mary
    Payroll run referencePay for Income TaxIncome Tax paidEmployee PRSI paidUSC paid
    Week 1 €500 €34.61 €20 €8.80
    Week 2 €600 €54.61 €24 €13.30

Incorrect details on a submission

If you report incorrect details on a submission, you can amend the submission to rectify the error. You should correct the submission before the return due date to avoid penalties being applied.

  • Example 3

    Patrick was paid €500 in week 1. However, the employer incorrectly reported his pay as €5,000 in the payroll submission.

    Details of the week 1 payroll submission for Patrick
    Payroll run referenceLine item IDPay for Income TaxIncome Tax paidEmployee PRSI paidUSC paid
    Week 1 E3-v1 €5,000 €1,793.07 €200 €339.16

    In this instance, the employer should submit a corrected payroll submission which will replace the incorrect version. The employer should record the Line Item ID of the original incorrect submission in the 'Previous line item ID' field.

    Details of the corrected week 1 payroll submission for Patrick
    Payroll run referenceLine item IDPay for Income TaxIncome Tax paidEmployee PRSI paidUSC paidPrevious
    line item ID
    Week 1 E3-v2 €500 €34.61 €20 €8.80 E3-v1

Any valid corrections submitted by an employer will update the financial totals once the submission is processed by us. If the correction is for a previous billing period, a revised return will issue for that period.

Published: 03 November 2023 Print this page

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