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Payments to employees

  1. Overview
  2. Directors
  3. Holiday pay and advance payments
  4. Benefit in Kind (BIK)
  5. Shadow payroll

Overview

Employers deduct Income tax from payments made to employees or office holders (for example a company director). This is done under the Pay As You Earn (PAYE) system.

The PAYE system requires employers to deduct the following from payments made to employees and office holders:

In addition, employers must remit such deductions to Revenue on or before each payment date.

This section will provide information on how to deal with certain payments to employees.

Next: Directors

Published: 06 January 2025 Print this page

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