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Paying your employees' tax to Revenue

  1. Overview
  2. Paying tax to Revenue
  3. Deduction of Local Property Tax (LPT)
  4. Pay Related Social Insurance (PRSI)
  5. Keeping Pay Related Social Insurance (PRSI) contributions separate
  6. Revenue assessments
  7. No tax due for a month
  8. Employers with multiple registration numbers

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 Social Protection (DSP). For this reason, you must record your employer's Income Tax and Universal Social Charge (USC) payments separate from your PRSI contributions. You must always pay your total PRSI contribution in full, without any refunds.

Next: Revenue assessments

Published: 28 August 2024 Print this page

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