Registration of employers for Pay As You Earn (PAYE)

Change of ownership of a business

A business may be transferred by sale or assignment. A new registration number may be required if the new employer pays their employee more than:

  • €8 per week (or €36 per month), if they are full time employees
  • €2 per week (or €9 per month), if they have other employments.

The new employer will need to tell Revenue about these payments. Mandatory efilers are required to do this through Revenue Online Service (ROS)