Monthly direct debit

Variable direct debit scheme

A variable direct debit scheme for Employers’ Income Tax was introduced in January 2019.

Under the variable direct debit scheme, Revenue obtain permission to request the value of your actual monthly liability.

You can apply to set up a variable direct debit for Employers’ Income Tax through Revenue Online Service (ROS).

If you are currently on a fixed direct debit, you need to cancel this before setting up a new variable direct debit. This will ensure that Revenue only requests one payment from your bank.

Once you have set up a variable direct debit, you are not obligated to make a separate payment via an alternative payment method, for example a ROS Debit Instruction. The variable direct debit amount to be deducted will be equal to the actual amount of your outstanding monthly liability.

Missed or unpaid Employers’ Income Tax variable direct debit payments

Your bank may return your payment as ‘unpaid’. If it does, Revenue will request the missed or unpaid variable direct debit payment again. We will request the payment seven working days after the date the original payment was due.

Your original payment is due on the third last working day of the month.

Revenue may charge interest on payments which are not collected until the second debit date or replacement payments made by debit or credit card.

We may remove you from the direct debit scheme when direct debits are unpaid.

Group remitters

Group Remitters who wish to pay Employers’ Income Tax by direct debit can select the variable direct debit facility only. Group Remitters cannot set up a fixed direct debit to pay Employers’ Income Tax.

See the Terms and Conditions for more information.

Next: Value-Added Tax (VAT)