Information on payroll submission

Who do you include on a payroll submission?

For each payroll submission, you must provide Revenue with payroll information for each employee you are paying, including:

You must also include the Personal Public Service Number (PPSN) of each employee you are paying. Where the PPSN is not available, the employee’s name, address and date of birth must be reported. An Employer Reference must be included (and must remain unchanged) in each payroll submitted until a PPSN is available. You must ensure that you include the same Employer Reference in the first payroll submission where you use the PPSN. This will allow Revenue to match pay and tax details previously submitted without a PPSN.

Where an employee is starting their first job in Ireland, an employer should ensure that the employee has registered their job with Revenue through myAccount

Next: What employee pay details do you include?