Paying your employees' tax to Revenue

No tax due for a month or quarter

You might not have any Pay As You Earn (PAYE), Pay Related Social Insurance (PRSI) or Universal Social Charge (USC) to pay for a month or quarter. In this case you must inform the Collector General. You have nine days after the end of that period to file a Form P30 return showing that no tax is owed.

Alternatively, you can return the P30 Bank Giro with ‘nil’ in the money columns for PAYE, PRSI, USC and LPT.

Employers with limited or seasonal periods

You might have a business that hires employees for only a short period during the year. In this case you should tell the Collector General which months or quarters you expect to have employees in. We will issue you with P30 forms for those months or quarters only.

Next: Employers with multiple registration numbers