Paying your employees' tax to Revenue
Deduction of Local Property Tax (LPT)
The information on this page refers to your current obligations. For your obligations before 1 January 2019, please see the Employer's Guide to PAYE.
LPT may be deducted at source from your employees’ wages where it is shown on the employee's Revenue Payroll Notification (RPN). An RPN is issued to you for each employee.
This means that the LPT payments are spread equally over the year. You can find more details on this deduction in the LPT section.
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