Paying employees' tax to Revenue
Paying tax to Revenue
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.
The Collector-General's Division is the area in Revenue which collects all taxes deducted by employers. Employers must pay the following tax liabilities each month:
Monthly remittances
Revenue will generate a monthly statement which will be available to the employer by the 5th of the next month. The statement will show the employer’s total tax liability for the reference month based on their payroll submissions during that month.
The employer can accept the statement by the 14th of the following month and it then becomes the employer’s monthly statutory return. If the employer does not accept the statement by the 14th, Revenue will deem it as the employer’s monthly statutory return on that day.
The employer must pay the total liability within:
- 14 days after the end of each month
- or
- 23 days after the end of the month, if the employer files the return and pays the tax on the Revenue Online Service (ROS).
Quarterly remittances
If the employer’s total Income Tax, PRSI and USC payments for the year are €28,800 or less, they can apply to make their payments quarterly.
If the employer qualifies, they should apply to the Collector-General's Division for this option. To apply, the employer must have been registered as an employer for at least 12 months and filed all their returns and payments.
If the employer makes payments quarterly they:
- must file a payroll submission each time they pay their employees
- and
- can accept the statement Revenue issue each month, which then becomes the statutory monthly return.
Quarterly payment schedule
|
Tax quarter
|
Return due dates
|
Payment due date
|
ROS payment
extension date
|
|
January - March
|
14 February
14 March
14 April
|
14 April
|
23 April
|
|
April - June
|
14 May
14 June
14 July
|
14 July
|
23 July
|
|
July - September
|
14 August
14 September
14 October
|
14 October
|
23 October
|
|
October - December
|
14 November
14 December
14 January
|
14 January
|
23 January
|
Payment methods
The employer can use ROS or myAccount to pay their tax liability online.
If the employer pays their tax liability after the due date, Revenue will charge the employer interest from the 14th of the month.
The rate of interest is 0.0274% for every day the payment is late.
Next: Deduction of Local Property Tax (LPT)