Information on payroll submission



The information on this page refers to your current obligations. For your obligations before 01 January 2019, please see the Employer’s Guide to PAYE.

We recognise that errors occur in payroll. You can correct your submission either through your payroll software or through Revenue Online Service (ROS).


If an employee has been overpaid, the correction to recoup this overpayment should be made in the next payroll.


If an employee has been underpaid, the correction of the underpayment should be made in the next payroll.

Incorrect details on a submission

If you report incorrect details on a submission, you can amend the submission to rectify the error. You should correct the submission before the return due date to avoid penalties being applied.

Any valid corrections submitted by an employer will update the financial totals once the submission is processed by us. If the correction is for a previous billing period, a revised return will issue for that period.