Payments to the Collector General

  1. Monthly remittance to Collector General
  2. Quarterly remittance to Collector General
  3. Method of payment - use of form P30 bank giro / payslip
  4. Separation of income tax from PRSI contributions
  5. Interest on overdue payments
  6. Estimates by Revenue of the tax and/or PRSI contributions payable by an employer
  7. Notification to Collector General if no tax or PRSI contributions due for month / quarter
  8. Separate registrations: remittances

1. Monthly remittance to Collector General

The total of:

  • the tax deducted from the pay of all employees less any tax refunded to them
    plus
  • the total PRSI contributions (the amount deducted from pay plus the amount payable by the employer)

should be remitted to the Collector General within 14 days from the end of the income tax month during which the deductions were made.

With effect from 1 January 2009, for employers who file their returns and associated tax payments via ROS (see section on Revenue on-line service), the existing time limits have been extended to the 23rd of the month immediately following the income tax month during which the deductions were made.

Where a return and associated payment are not made electronically by the new extended deadlines, the extended time limits will be disregarded so that, for example, any interest imposed for late payment will run from the former due dates and not the extended dates.

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2. Quarterly remittance to Collector General

Employers whose total PAYE and PRSI payments for the year are €28,800 (€30,000 prior to 1 January 2009) or less may return their PAYE and PRSI payments on a quarterly, rather than on a monthly basis.

For these eligible employers, the schedule for submission of PAYE/PRSI returns (P30) is as follows:

The schedule of submission of PAYE and PRSI returns (P30)
Tax Period File and Pay
January - March Quarterly P30 return & payment by 14 April
For employers who file their returns and associated tax payments via ROS the Quarterly P30 return & payment is due by 23 April (see Monthly remittance to Collector General).
April - June Quarterly P30 return & payment by 14 July
For employers who file their returns and associated tax payments via ROS the Quarterly P30 return & payment is due by 23 April (see Monthly remittance to Collector General ).
July - September Quarterly P30 return & payment by 14 October
For employers who file their returns and associated tax payments via ROS the Quarterly P30 return & payment is due by 23 October (see Monthly remittance to Collector General).
October - December A separate quarterly P30 return and payment is required by 14 January of the following year.

For employers who file their returns and associated tax payments via ROS the quarterly P30 return and associated tax payment is due by 23 January of the following year (see Monthly remittance to Collector General).

Eligible employers who are currently on a monthly basis of PAYE/PRSI remittance and who wish to remit on a quarterly basis should apply to

The Collector General,
Customer Service Unit,
Sarsfield House,
Francis Street,
Limerick

for approval to remit quarterly.

Revenue will issue a PAYE/PRSI return (form P30) relevant to the quarterly filing arrangement to each eligible employer specifying the due date for the filing and payment.

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3 Method of payment - use of form P30 bank giro / payslip

(See sample form P30 in Sample Forms)

Each registered employer is issued each month (or each quarter in the case of quarterly filers) with a form P30 Bank Giro/Payslip on which their name, address, registration number and the relevant month are computer printed. The figures for total tax and total PRSI contributions (paragraph 1) should be entered on the form together with the gross total which will equal the amount of the remittance.

Payment may be made by any one of the following methods:

  • by lodging the total amount due with the completed Bank Giro/Payslip at any bank,

or

  • by sending the total amount due with the completed Bank Giro/Payslip to

The Collector General,
Sarsfield House,
Francis Street,
Limerick

or

  • by Direct Debit. Employers can apply to pay their PAYE/PRSI in monthly instalments by direct debit. Such amounts paid by direct debit should be sufficient to cover the employer's ongoing liability. A facility is provided for employers to amend the monthly amount during the year where it is found that payments are not sufficient to cover the annual liability.

or by contacting:

  • Direct Debit,
    Collector General,
    Sarsfield House,
    Francis Street,
    Limerick.
    Telephone: 1890 20 30 70,
    + 353 61 48 80 00
    E-mail: cgdd@revenue.ie

A receipt will issue from the Collector General whether payment is made by Bank Giro or sent to the Collector General.

Cheques must be crossed and made payable to the Revenue Commissioners or the Collector General. The PAYE/PRSI registration number should be quoted on the back of cheques. (This applies whether payments are made by Bank Giro or to the Collector General.)

Important: As each form P30 Bank Giro/Payslip is specially coded for a particular month or quarter, it should not be used to accompany a payment for another month/quarter or a payment for more than one month/quarter.
A form P30 Bank Giro/Payslip issued to one employer should not be used to make a return by another employer.
The use of a form P30 Bank Giro/Payslip with the wrong coding or registration number will result in payments being misappropriated, leaving the employer open to further collection action.
Employers can file monthly/quarterly P30s and make payments through Revenue On-Line Service (ROS) - see Revenue on-line service

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4. Separation of income tax from PRSI contributions

If the net tax position for the month or quarter is that the refund of tax made by the employer to some employees is greater than the tax deducted from other employees, the amount to be entered in the "PAYE" line of form P30 Bank Giro/Payslip is "Nil". The amount to be entered for PRSI contributions is the actual amount deducted from the pay of the employees plus the amount payable by the employer. Under no circumstances should a net refund of tax be recovered from the PRSI contribution or the Health Levy contribution. Either the net refund should be deducted from PAYE tax due for the following month or an application should be made to the Collector General for reimbursement, detailing the circumstances. (See Refunds of income tax to the employee part 4).

The tax must at all times be kept separately from the PRSI contributions because the amounts received by the Collector General for PRSI contributions are transferred to the Minister for Social Protection.

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5. Interest on overdue payments

The employer will be charged interest on any overdue payment (currently at the rate of 0.0322%) for each day or part of a day for which payment is overdue.

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6. Estimates by Revenue of the tax and/or PRSI contributions payable by an employer

If Revenue has reason to believe that an employer, who was liable to pay tax and/or Pay-Related Social Insurance contributions in respect of any month, quarter or any year, has not paid any amount or has paid an amount considered to be insufficient, they are empowered to make an estimate of the amounts which they consider to be due. The employer will be served with a notice of the estimate, against which there is a right of appeal to the Appeal Commissioners.

In the case of an estimate for a month or a quarter, the only allowable grounds of appeal are that the employer was not liable to pay any tax or contributions for that month or quarter. The estimate may be set aside by lodgement of a completed return on form P30 Bank Giro/Payslip and payment of any tax, PRSI contributions, interest and costs due for the month or quarter.

In the case of an estimate for a year, the employer may appeal on the grounds that the estimate is excessive.

In all cases the appeal must be in writing and must be sent to the Inspector of Taxes within 14 days from the date of the service of the notice in the case of an appeal against a monthly or quarterly estimate and within 30 days of an appeal against an annual estimate.

Notwithstanding an appeal, the employer will be charged interest (currently at the rate of 0.0322% per day or part of a day) on any tax or PRSI contributions found to be due for the month, quarter or year for which an estimate has been made. The interest will be charged from the date on which the tax and/or contributions were normally due for payment for the month, quarter or year concerned.

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7. Notification to Collector General if no tax or PRSI contributions due for month / quarter

A registered employer who is not liable to remit any tax or PRSI contributions to the Collector General for an income tax month or quarter is obliged to notify the Collector General to that effect within nine days from the end of that month or quarter by completing a return on form P30 Bank Giro/Payslip showing "Nil" in the money columns for both PAYE and PRSI.

An employer whose business normally operates for some months only of the year should advise the Collector General as to the months for which there will be employees. The Collector General will then arrange to issue forms P30 Bank Giro/Payslip for those months/quarters only.

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8. Separate registrations: remittances

See Registration of employers for PAYE purposes part 7 regarding remittances to the Collector General by an employer who is registered for PAYE purposes under different registration numbers.

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