Direct debit

Employers' Income Tax

Employers’ Income Tax includes:

• Income Tax
• Pay Related Social Insurance (PRSI)
• Universal Social Charge (USC)
• Local Property Tax (LPT) deduction at source.

A variable direct debit scheme is in operation for Employers’ Income Tax. 

Under the variable direct debit scheme, Revenue obtains permission from you to debit your bank account for the balance outstanding on the due date. This ensures that you pay the right amount of tax due at the right time. Revenue collects variable direct debit payments for Employers’ Income Tax on the third last working day of each month. You cannot select a different deduction date.

You can set up a variable direct debit for Employers' Income Tax through the Revenue Online Service (ROS).

Amending an Employers’ Income Tax direct debit

You can change your bank details for your direct debit on ROS.

Cancelling an Employers’ Income Tax direct debit

You can cancel your direct debit at any stage through ROS.

Missed or unpaid Employers’ Income Tax direct debit payments

Your bank may return your payment as ‘unpaid’. If it does, we will send a letter to inform you that the payment was unsuccessful. You can pay the missed payment:

• through ROS
• or
• by debit or credit card.

You should replace the cancelled direct debit payment as soon as possible in order to avoid interest charges.

Group remitters

Group remitters who wish to pay Employers’ Income Tax by direct debit can select the variable direct debit facility only. Group remitters cannot set up a fixed direct debit to pay Employers’ Income Tax. Please see the Terms and Conditions for further information.

Next: Value-Added Tax (VAT)