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Guide to Pay As You Earn (PAYE)

Register as an employer

You must register as an employer with Revenue if you hire employees. You must notify Revenue of your name and address and your intention to pay employees.

You should do this through MyEnquiries in Revenue Online Service (ROS) before making any payments to an employee.

For further details on how to register as an employer, please see Registration of employers for Pay As You Earn (PAYE).

Next: Income Tax calendar

Published: 21 October 2025 Print this page

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