Paying your employees' tax to Revenue
Paying tax on employee's minor and irregular benefits
If you want to pay the tax due on employee's benefits that are minor and irregular, you must arrange this with Revenue. This can be done by way of a PAYE Settlement Agreement (PSA). To arrange a PSA, you can make an application to Revenue in writing. Your PSA application must be received by us on, or before, 31 December in the relevant tax year. The PSA arrangements do not apply to:
If you pay your employee's tax on a minor and irregular benefit, this will not count as income. The employee cannot claim credit for tax you have paid. Also, the employee cannot count the Pay Related Social Insurance (PRSI) which you have paid towards their own records.
For further information, please see the Tax and Duty Manual PAYE Settlement Agreements.
Next: Pay Related Social Insurance (PRSI)