Employer payroll obligations

Payroll submissions

When making a payment to your employee, you must report a number of details to Revenue. These include the pay and statutory deductions, along with other payroll information.

What you need to report to Revenue

For every payroll submission, you must provide the information below for each employee:

Pay date.
Amount of pay.
Deductions - Income Tax, Universal Social Charge (USC), and Local Property Tax (LPT).

You can find more detailed information on what to report in the Information on a payroll submission section.

Compliance responsibility

You are responsible for ensuring that your system complies with tax laws whether you use:

payroll software
a payroll company
another agency
or
the Revenue Online Service (ROS).

You must report the payroll information to Revenue on, or before, the day you make a payment to your employee.

Methods of reporting in real-time

There are a number of ways to submit payroll details to Revenue in real-time.

Using payroll software

Direct payroll reporting lets your payroll software automatically send payroll information to ROS. ROS payroll reporting allows you to upload payroll files to ROS manually, if your software can generate them.

Without payroll software

You can use ROS to enter payroll details directly in the Submit payroll by online form option. If you are excluded from electronic filing, you will be provided with customised stationery to make submissions and returns. For further information, please see Exclusion from mandatory electronic filing.