Paying your employees' tax to Revenue

Paying tax to Revenue

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 is the area in Revenue that collects all taxes deducted by employers. You must pay your Income Tax (IT), Pay Related Social Insurance (PRSI), Universal Social Charge (USC) and Local Property Tax (LPT) each month.

Monthly remittances

Revenue will generate a monthly statement, which will be available to you by the 5th of the next month. The statement will show your total liability for the reference month based on your payroll submissions.

You must pay this within:

  • 14 days after the end of each month
  • 23 days after the end of the month if you file the return and pay the tax on the  Revenue Online Service (ROS).

Quarterly remittances

If your total IT, PRSI and USC payments for the year are €28,800 or less, you can apply to make your payments quarterly.

If you qualify, you should apply to the Collector-General's Division for this option. To apply you must have been an employer for at least 12 months and filed all your returns and payments (including your P35 returns for years prior to 2019).

If you make your payments quarterly you still need to:

  • file a payroll submission each time you pay your employees
  • accept the statement we issue each month, which then becomes the statutory monthly return.
Quarterly payment schedule

Tax quarter

Return due dates

Payment due date

ROS payment
extension date

January - March

14 February

14 March

14 April

14 April

23 April

April - June

14 May

14 June

14 July

14 July

23 July

July - September

14 August

14 September

14 October

14 October

23 October

October - December

14 November

14 December

14 January

14 January

23 January

Payment methods

Use ROS or myAccount to pay your tax online.

Note

If you pay your tax after the due date, Revenue will charge you interest from the 14th of the month. 

The rate of interest is 0.0274% for every day the payment is late.

Next: Deduction of Local Property Tax (LPT)