Paying your employees' tax to Revenue

Overview

Note:

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

Employers’ tax includes:

• Income Tax
• Pay Related Social Insurance (PRSI)
• Universal Social Charge (USC)
• Local Property Tax (LPT) deduction at source.

You must pay to Revenue all tax you deduct from your employees’ pay.

From 1 January 2019, employers must report payroll details each time an employee is paid. You must report these details on or before the pay date.

If you have made payments to your employees during the month, you must file payroll submissions. If you pay your employees weekly you will need to submit a payroll submission each week.

Revenue will generate a statement by the 5^th of the following month. The statement will show your total liability for that month based on your payroll submissions.

You can accept the statement by the 14^th of the following month and it then becomes a monthly statutory return. If you do not accept the statement, Revenue will deem it as the monthly statutory return on that day.

This section will explain how to pay the different types of tax, including PRSI.

Methods of calculating tax will guide you on how to calculate the tax on your employees’ pay.

If you refund Income Tax, USC or PRSI to an employee, you must account for it on the next payroll submission.

Next: Paying tax to Revenue