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Paying your employees' tax to Revenue

  1. Overview
  2. Paying tax to Revenue
  3. Deduction of Local Property Tax (LPT)
  4. Pay Related Social Insurance (PRSI)
  5. Keeping Pay Related Social Insurance (PRSI) contributions separate
  6. Revenue estimates
  7. No tax due for a month or quarter
  8. Employers with multiple registration numbers

Keeping Pay Related Social Insurance (PRSI) contributions separate

The Collector General pays all Pay Related Social insurance (PRSI) deductions to the Department of Employment Affairs and Social Protection (DEASP). For this reason, you must keep your tax and Universal Social Charge (USC) payments separate from your PRSI contributions. You must always pay your total PRSI contribution in full, without any deductions.

  • Example

    You have refunded more tax and USC to employees in one period than the tax and USC deducted from all employees.

    On your P30 return, you must enter an amount of 'Nil' in the PAYE and USC fields. You must enter the full amount of PRSI deducted from your employees' wages and your employer share.

    Your refund of tax and USC can be deducted from the tax and USC due on the next payday, or you may request a refund from the Collector General.

Next: Revenue estimates

Published: 07 September 2017 Print this page

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