Paying your employees' tax to Revenue

Revenue estimates

If you pay an amount of Pay As You Earn (PAYE), Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) that Revenue believes is too low for that period, we will send you a notice with estimates of the amounts you should pay.

You must pay the balance of PAYE, PRSI and USC based on the estimate. Interest on unpaid PAYE, PRSI and USC is charged at a rate of 0.0322% per day. This is based on the estimate from the day the payments are due.

Appealing an estimate

You may appeal a month or quarter estimate only if there was no PAYE, PRSI or USC due for that period. You can appeal a yearly estimate if you believe the estimated PAYE, PRSI or USC is too high for that year.

You must send your appeal in writing to your Revenue Office:

• within 14 days of the date on a notice of a month or quarter estimate
• within 30 days of the date on a notice of an annual estimate.

Next: No tax due for a month or quarter