Home   Employing people   Becoming an employer and ongoing obligations  

Registration of employers for Pay As You Earn (PAYE)

  1. Overview
  2. How to register
  3. If you no longer have employees
  4. When an employer dies
  5. Separate registration numbers for the same employer
  6. Change of ownership of a business

Change of ownership of a business

A business may be transferred by sale or assignment. A new registration number may be required if the new employer pays their employee more than:

  • €8 per week (or €36 per month), if they are full time employees
  • €2 per week (or €9 per month), if they have other employments.

The new employer will need to tell Revenue about these payments. Mandatory e-filers are required to do this through Revenue Online Service (ROS).

Published: 06 October 2023 Print this page

Back to homepage Back to top