Registration of employers for Pay As You Earn (PAYE)

How to register

eRegistration

The eRegistration facility allows you to manage your registrations online. To use eRegistration you must be registered for the Revenue Online Service (ROS), or myAccount.

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.

Registering online is cheaper and more efficient than submitting paper applications.

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
  • 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, we may issue formal notice of estimation in respect of any amounts of tax not remitted. For further information on estimates see End of the tax year.

Next: If you no longer have employees