Paying your employees' tax to Revenue

No tax due for a month

Note

The information on this page refers to your current obligations. For your obligations before 1 January 2019, please see the Employer's Guide to PAYE.

You might not make any payments to your employees during a month. If you do not make any payroll submissions in a month, Revenue will generate a nil statement for that month by the 5th of the following month.

You can accept this nil statement any time up to the 14th of the month. Revenue will deem the nil statement to be the monthly statutory return if you do not:

• accept the statement
• or
• file payroll submissions.

If you file payroll submissions for the previous month between the 5th and the 14th of the month, a new statement will be generated. If you file payroll submissions for the previous month after the 14th of the month, an amended monthly statutory return will be generated.

Employers with limited or seasonal periods

You might have a business that hires employees for only a short period during the year. You are required to file payroll submissions only when you pay your employees. This means that you might have a nil monthly statutory return for certain months during the year.

Next: Employers with multiple registration numbers