Registration of employers for Pay As You Earn (PAYE)
If you hire an employee, you must register as an employer. You must notify Revenue of your name and address and your intention to pay staff. You should do this through MyEnquiries in Revenue Online Service (ROS) before paying your employee.
As an employer, you will have to deduct the following from your employee’s gross pay:
On, or before, the date you make a payment to your employee, you must report the pay and deductions to Revenue.
A company must register as an employer and operate PAYE on the income of directors even if there are no other employees.
If you are a director of an Irish incorporated company, you must pay tax (PAYE) on your income as a director. This is the case regardless of your residency status, or where you perform your work duties.
You do not need to register as an employer if you have a domestic employee and you:
- pay them less than €40 per week
- have only one such employee.
Next: How to register