Paying employees' tax to Revenue
Overview
Note
The information in this section refers to current employer obligations. For employer obligations before 1 January 2019, please see the Employer's Guide to PAYE Part 42-04-35.
An employer must deduct the following taxes from an employee's pay:
The employer must pay all tax deducted from an employee's pay to Revenue.
Employers must report payroll details each time an employee is paid. The employer must report these details to Revenue on, or before, the pay date.
If the employer has made payments to employees during the month, the employer must file payroll submissions. If the employer pays their employees monthly, the employer will need to submit a payroll submission each month. If the employer pays their employees weekly, the employer will need to submit a payroll submission each week.
Based on these payroll submissions, Revenue will generate a statement for the month by the 5th of the following month. The statement will show the employer's total tax liability for that month, based on their payroll submissions for that month.
The employer can accept the statement by the 14th of the following month and it then becomes the employer's monthly statutory return. If the employer does not accept the statement by the 14th, Revenue will deem it as the employer's monthly statutory return on that day.
This section explains how to pay an employee's tax liability to Revenue.
Methods of calculating tax will guide the employer on how to calculate the tax on employees’ pay.
Next: Paying tax to Revenue