Employer obligations from 01 January 2019

Payroll submissions

Note

The information on this page refers to your current obligations. For your obligations before 1 January 2019, please see the Employer's Guide to PAYE.

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

If you use payroll software, there are two methods of reporting payroll in real time:

  • Direct Payroll Reporting, allows payroll software to communicate seamlessly with Revenue Online System (ROS) and exchange the required information.
  • ROS Payroll Reporting, allows you to use files created by payroll software and upload these through ROS.

If you do not use payroll software, you can get Revenue Payroll Notifications (RPNs) and complete a form through ROS.

You may be exempt from the obligation to pay and file electronically. If you are, then customised stationery will be provided to you to file submissions and make returns.

What information will you report to Revenue?

For each payroll submission, you must provide us with payroll information for each employee, including:

  • amount of pay
  • payment date
  • amount of Income Tax, Universal Social Charge and Local Property Tax deducted.

More detailed information on the information you are required to report can be found at Information on a payroll submission.

We have worked extensively to ensure that you can produce the data we request through current payroll processes.

You are still responsible for ensuring that the system in use is fully compliant with tax law whether you are using:

  • payroll software
  • a payroll company
  • another agency.

How to submit payroll by file upload:

How to submit payroll by online form:

How to submit payroll for a new employee by online form:

How to view payroll:

Next: Statements from Revenue