Paying employees' tax to Revenue

No tax due for a month

Note

The information on this page 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 might not make any payments to employees during a month. If the employer does not make any payroll submissions in a month, Revenue will generate a nil statement for that month by the 5th of the following month.

The employer 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 the employer does not:

• accept the statement
• or
• file payroll submissions.

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

Employers with limited or seasonal periods

An employer might have a business that hires employees for only a short period during the year. The employer is required to file payroll submissions only when they pay their employees. This means that the employer may have a nil monthly statutory return for certain months during the year.

Next: Employers with multiple registration numbers