Paying your employees' tax to Revenue
Overview
Note
The information in this section refers to your current obligations. For your obligations before 1 January 2019, please see the Employer's Guide to PAYE.
As an employer, you must deduct the following from your employee's pay:
You must pay all tax deducted from your employee's pay to Revenue.
Employers must report payroll details each time an employee is paid. You must report these details to Revenue on, or before, the pay date.
If you have made payments to your employees during the month, you must file payroll submissions. If you pay your employees monthly, you will need to submit a payroll submission each month. If you pay your employees weekly, you will need to submit a payroll submission each week.
Revenue will generate a statement for the month by the 5th of the following month. The statement will show your total liability for that month, based on your payroll submissions.
You can accept the statement by the 14th of the following month and it then becomes your monthly statutory return. If you do not accept the statement by the 14th, Revenue will deem it as your monthly statutory return on that day.
This section will explain how to pay an employee's tax liability to Revenue.
Methods of calculating tax will guide you on how to calculate the tax on your employees’ pay.
Next: Paying tax to Revenue