Paying your employees' tax to Revenue

Keeping Pay Related Social Insurance (PRSI) contributions separate

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.

The Collector General's Division pays all PRSI deductions to the Department of Employment Affairs and Social Protection (DEASP). For this reason, you must record your employer's Income Tax (IT) and Universal Social Charge (USC) payments separate from your PRSI contributions. You must always pay your total PRSI contribution in full, without any refunds.

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