Paying your employees' tax to Revenue

Paying tax to Revenue

The Collector General is the area in Revenue that collects tax deducted by employers. You must submit your payments of Pay As You Earn (PAYE), Pay Related Social Insurance (PRSI), Universal Social Charge (USC) and Local Property Tax (LPT) to them each month.

Monthly remittances

Your monthly payment to the Collector General should include:

• taxes from all your employees' pay, less any tax you refunded
• total PRSI contributions (employer and employee)
• your monthly P30 return which is divided into separate sections for PAYE, PRSI, USC and LPT.

The payment must be made within 14 days after the end of each month.

If you use Revenue Online Service (ROS) the deadline for payment is the twenty third day of the month after the tax is collected.

Quarterly remittances

If your total PAYE, PRSI and USC payments for the year are €28,800 or less, you can make your payments quarterly (every three months), instead of every month.

You must request approval from the Collector General to do this.

The requirements and deadlines for quarterly filing are:

For the three months of January - March

• P30 return, three months of tax, USC and total PRSI contributions. Due by 14 April (23 April for ROS users).

For the three months of April - June

• P30 return, three months of tax, USC and total PRSI contributions. Due by 14 July (23 July for ROS users).

For the three months of July - September

• P30 return, three months of tax, USC and total PRSI contributions. Due by 14 October (23 October for ROS users).

For the three months of October - December

• P30 return, three months of tax, USC and total PRSI contributions. Due by 14 January the following year (23 January for ROS users).

Payment methods

Use ROS or myAccount to pay your tax online.

Late payment of tax

If your tax payment is received after the due date, you will be charged interest. Interest is calculated at 0.0274% on the total tax for every day that the payment is late.

Paying by Bank Giro

If you do not use ROS, you will receive a paper Form P30 for every month or quarter from Revenue. The Bank Giro attached to this Form P30 is coded for one month or quarter only.

You should only use the Bank Giro for the month or quarter it is provided for. You should not use it to pay another employer's tax. Please ensure that your correct registration number is on the Bank Giro before sending it to us.

If you complete the Bank Giro incorrectly, your payment will not be immediately credited to you, and you may be subject to penalties or interest.

Next: Deduction of Local Property Tax (LPT)