Paying your employees' tax to Revenue

Employers with multiple registration numbers

Note:

The information on this page refers to your current obligations. For your obligations before 1 January 2019, please see the Employer's Guide to PAYE.

If you have a number of different registration numbers, you must file payroll submissions for each registration number separately. Each registration number will have monthly statutory return.

You must pay separately for each registration number the amount due for:

If you wish to pay the total Income Tax, PRSI and USC for each registration number under the main head office registration number, contact the Collector-General's Division.

For more information on using more than one registration number, please see Registration of Employers for PAYE Purposes.