Registration of employers for Pay As You Earn (PAYE)

How to register

The eRegistration facility allows you to manage your registrations online. Registering online is cheaper and more efficient than submitting paper applications.

To use eRegistration you must be registered for either Revenue Online Service (ROS) or myAccount.

Registering through ROS

Log into ROS and select ‘Manage Tax Registrations’ on the ‘My Services’ page.

Registering through myAccount

Log into myAccount and select ‘Tax Registrations’ in the ‘Manage My Record’ section.

Note

If you are a Mandatory e-filer, you are required to register as an employer through ROS. See the Mandatory e-filing section for more information on paying and filing your tax online.

If you are unable to use eRegistration, the paper-based methods are:

• TR1 - individual, sole trader or a partnership
• TR1 (FT) - non-resident individual, sole trader or partnership
• TR2 - registering a company
• TR2 (FT) - non-resident traders
• and 
• PREM Reg - already registered for Income Tax (self-employed or employee) or Corporation Tax.

Compulsory registration

If Revenue believes you should be registered as an employer, but you have not done so, we can automatically register you. We will issue a formal notice of registration.

You can object in writing within 14 days from the date of notice of registration.

If you do not operate PAYE, Revenue may issue an assessment of the amounts you must pay if you:

• are registered as an employer and do not submit payroll submissions
• or
• report and pay an amount of Income Tax, Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) that we believe is too low for that month.

For further information on assessments, see Paying your employees' tax to Revenue.

Next: If you no longer have employees