Paying your employees' tax to Revenue

Revenue assessments

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.

Revenue may send you an assessment of the amounts you must pay if you:

• are registered as an employer and do not submit payroll submissions
• report and pay an amount of Income Tax, Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) that we believe is too low for that month.

If you made payments to your employees you must file payroll submissions for the period(s) of assessment.

Once you file payroll submissions and pay the tax, the assessment is no longer due.

If you have submitted payroll submissions and we believe you have reported too little tax, you must:

• pay the balance outstanding on the assessment
• submit an appeal to the Tax Appeals Commission within 30 days
• or
• file corrected payroll submissions.

Revenue may charge interest on unpaid Income Tax, PRSI and USC. Interest is charged at a rate of 0.0274% per day. This is charged from the date the payments are due.

Time limit for a PAYE assessment

The statutory time limit for raising a PAYE assessment is generally four years. There is no time limit in cases of fraud or neglect. 

You can find more details on statutory time limits for raising PAYE assessments in TDM part 42-04-72 Guidelines on PAYE assessments. 

Appealing an assessment

You may appeal an assessment(s) within 30 days of the date on the notice. You must file and pay any Employer’s Income Tax, PRSI, USC and LPT that is outstanding for the period before you submit your appeal.

Send your appeal, in writing, to the Tax Appeals Commission.

Next: No tax due for a month