If you take on an employee in Ireland, you must register with Revenue as an employer before you pay them. Registration is done online through the Revenue Online Service (ROS), and from then on you report each employee’s pay and deductions to Revenue on or before every payday. A limited company must also register if it pays its directors, even if it has no other staff. Here is how it works.
Key facts
- When: before you make the first payment to an employee.
- How: online through ROS or myAccount eRegistration. Paper forms are only for those who cannot register online.
- Company directors: a company must register and operate PAYE on directors’ pay even with no other employees.
- Deductions: income tax, PRSI, USC and, where it applies, Local Property Tax.
- Reporting: payroll details are sent to Revenue on or before each payday.
- Paying Revenue: by the 14th of the following month, or the 23rd if you file and pay through ROS.
Do you need to register as an employer?
Yes, if you hire anyone you pay through payroll. You must tell Revenue your name and address and that you intend to pay staff, and you should do this before the first payday. Registration also applies in these cases:
- Your own company. If you are a director of an Irish company, you must pay PAYE on your income as a director, so the company must register as an employer even if you are the only person it pays.
- Domestic employees. You do not need to register if you have only one domestic employee and pay them less than €40 a week.
If Revenue believes you should be registered and you are not, it can register you automatically and issue a formal notice. You can appeal that notice to the Tax Appeals Commission within 30 days.
How to register as an employer, step by step
- Get ROS access. To use Revenue’s online eRegistration service, you must be registered for ROS (businesses) or myAccount. Mandatory e-filers must register through ROS.
- Register for employer PAYE and PRSI. If your business is already registered for income tax or corporation tax, add the employer registration online. Otherwise, register for everything together when you first register the business.
- Use the paper form only if you have to. If you cannot use eRegistration, the paper forms are TR1 (individuals, sole traders and partnerships), TR2 (companies), TR1(FT) or TR2(FT) for non-resident businesses, and PREM Reg if you are already registered for income tax or corporation tax.
- Choose how you will run payroll. Most employers use payroll software that connects to Revenue. If you do not, you can report payroll directly through ROS.
Hiring your first employee
Before your new employee’s first payday, request a Revenue Payroll Notification (RPN) for them, with the correct start date, through your payroll software or ROS. The RPN tells you their tax credits and rate band, so you can deduct the right amount.
- RPNs are available in real time, so most new employees do not end up on emergency tax.
- If the employee has no PPS number, or is working in Ireland for the first time, there is no RPN yet. They must register their job through their own myAccount first, and until then emergency tax applies.
Running payroll each payday
Ireland’s payroll system works in real time. On or before each payday you must:
- deduct income tax, PRSI, USC and any Local Property Tax from the employee’s gross pay
- send a payroll submission to Revenue with each employee’s pay and deductions
- report certain tax free expenses and benefits paid to employees and directors. These Enhanced Reporting Requirements have applied since 1 January 2024 and are also reported on or before the payment date.
When someone leaves, include their leaving date on the final payroll submission so their next employer gets the right tax details.
Monthly statement and payment deadlines
Revenue builds a monthly statement from your payroll submissions. You can accept it or correct it. If you do nothing, it becomes your return automatically by the 14th of the following month.
| Type of employer | Return | Payment due |
|---|---|---|
| Monthly remitter | Monthly, by the 14th | 14 days after the end of the month (23 days on ROS) |
| Quarterly remitter | Monthly, by the 14th | 14 days after the end of each quarter (23 days on ROS) |
| Annual remitter | Monthly, by the 14th | 14 days after the end of the year (23 days on ROS) |
If you join Revenue’s Variable Direct Debit scheme, Revenue collects the exact monthly amount from your bank account, and you are moved to monthly payments.
If an employer does not operate PAYE properly, Revenue can raise an assessment for the amount it believes is due.
Frequently asked questions
How do I register as an employer in Ireland?
Online through Revenue’s eRegistration service in ROS or myAccount. If you cannot register online, use paper form TR1, TR2 or PREM Reg depending on your situation.
When do I need to register?
Before you pay your first employee.
Does my company need to register as an employer if I am the only director?
Yes. A company must register as an employer and operate PAYE on directors’ income, even if there are no other employees.
What is an RPN?
A Revenue Payroll Notification gives you an employee’s tax credits, rate band and USC details so you can calculate their deductions. Request one before their first payday.
When do I pay employee tax to Revenue?
By the 14th day after the end of the month, or the 23rd if you file and pay through ROS. Quarterly and annual remitters pay after the quarter or year instead.
Related guides
- How to start a business in Ireland
- How to set up a limited company in Ireland
- Preliminary tax in Ireland explained
- Small business grants in Ireland
Sources
- Revenue: Registration of employers for PAYE
- Revenue: Employer payroll obligations
- Revenue: Enhanced Reporting Requirements
Checked against Revenue guidance in October 2026. This guide is general information, not tax advice. For employment law questions such as contracts and minimum pay, see the Workplace Relations Commission. More business guides and news in our Business section.
