Paying employees' tax to Revenue

Employers with multiple registration numbers

Note

The information on this page refers to current employer obligations. For employer obligations before 1 January 2019, please see the Employer's Guide to PAYE Part 42-04-35.

If an employer has a number of different registration numbers, the employer must file payroll submissions for each registration number separately. Each registration number will have monthly statutory returns.

The employer must pay the amount of tax due separately for each registration number:

If employers wish to pay the total Income Tax, PRSI and USC under one registration number, they must contact the Collector-General's Division.

For further information on using more than one registration number, please see Registration of employers for PAYE purposes.

Published: 04 September 2026 Print this page

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