If you hire an employee, you must first register as an employer and notify Revenue of your name and address and your intention to pay staff.
You should do this through MyEnquiries in Revenue Online Service (ROS) before paying your employee.
As an employer, you will have to deduct the following from your employee’s gross pay:
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Income Tax
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and
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Local Property Tax (LPT) deduction at source.
On, or before, the date you make a payment to your employee, you must report the pay and deductions to Revenue.
A company must register as an employer and operate PAYE on the income of directors even if there are no other employees.
If you are a director of an Irish incorporated company, you must pay tax (PAYE) on your income as a director. This is the case regardless of your residency status, or where you perform your work duties.
You do not need to register as an employer if you have a domestic employee and you:
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pay them less than €40 per week
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and
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have only one such employee.
Published: 05 November 2024 Please rate how useful this page was to you Print this pagePrint all pages in ‘Registration of employers for Pay As You Earn (PAYE)’
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Form TR1Tax registration for resident individuals, partnerships, trusts or unincorporated bodies registering for tax in Ireland
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Form TR2Tax registration for resident companies registering for tax in Ireland
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Form TR1 (FT)Tax registration for non-resident individuals, partnerships, trusts or bodies registering for tax in Ireland
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Form TR2 (FT)Tax registration for non-resident companies registering for tax in Ireland
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Form PREM RegEmployer (PAYE/PRSI) tax registration form
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Other useful links:
* If you no longer have employees
* Separate registration numbers for the same employer
* Change of ownership of a business
For more information contact Nuala McGowan, ACA, CPA, AIA on 090 66 25818 or 086 0352849.