Methods of calculating tax

Overview

Note

The information in this section refers to current employer obligations. For employer obligations before 1 January 2019, please see the Employers Guide to PAYE.

There are three methods of calculating Pay As You Earn (PAYE) on your employees’ pay.

This section will explain the different methods of calculating tax. Paying your employees' tax to Revenue will advise employers on how to pay the tax due to Revenue.

Where an employer uses payroll software, their employees’ tax will be calculated by the payroll software.

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Published: 09 January 2026 Print this page

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