Starting a business
As an employer you will have to deduct Income Tax, Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) from your employees’ gross pay. Employers are required to report their employees' pay and deductions to Revenue on or before payment is made to the employee.
All new employees need to register with Revenue so that the correct amount of tax and USC will be deducted from their wages. Your employee is responsible for registering for tax.
You can find more information in the Employing people section.
Next: Mandatory payment and e-filing