Paying employees' tax to Revenue
Revenue assessments
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.
Revenue may send an employer an assessment of the amounts they must pay if the employer:
If an employer made payments to employees, the employer must file a payroll submission for each payment.
If the employer has submitted payroll submissions and Revenue determines the employer has reported too little tax, the employer must:
- pay the balance outstanding on the assessment
- and
- file corrected payroll submissions.
Once the employer files corrected payroll submissions and pays the tax, the assessment is no longer due.
Revenue may charge interest on unpaid Income Tax, PRSI and USC. Interest is charged at a rate of 0.0274% per day. This is charged from the date the payments are due.
Time limit for a PAYE assessment
The statutory time limit for raising a Pay As You Earn (PAYE) assessment is generally four years. There is no time limit in cases of fraud or neglect.
You can find more details on statutory time limits for raising PAYE assessments in the Tax and Duty Manual Part 42-04-72 (Guidelines on PAYE assessments).
Appealing an assessment
An employer may appeal an assessment(s) within 30 days of the date on the notice. The employer must file and pay any Income Tax, PRSI, USC and Local Property Tax (LPT) that is outstanding for the period before they submit their appeal.
The appeal must be sent in writing, to the Tax Appeals Commission (TAC).
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