Version 2.1 Updated in August 2010

Changes from the previous version (2.0) published in September 2009 (PDF, 42KB)

This Guide is a comprehensive source of information for employers on the operation of PAYE.

You can get further assistance on the Employer’s Guide to PAYE by calling the Employer Information and Customer Service Unit:

Telephone: 1890 25 45 65
If calling from outside the Republic of Ireland please phone + 353 67 63400
E-mail: employerhelp@revenue.ie

Table of Contents

• Introduction
• Registration of Employers for PAYE Purposes
• Definition of Pay
• Expenses Payments Paid to Employees
• Treatment of Foreign Sourced Employment Income
• Employer’s PAYE Records
• Calculation of Tax Under the PAYE System
• Employee Pay Day – Calculating Tax Due
• Refunds of Income Tax to the Employee
• Employer’s Duties Before Income Tax Year Commences
• New Employees and Employees Recommencing
• Cessation of Employment / Death of an Employee
• Pay Related Social Insurance (PRSI)
• Payments to the Collector General
• Employer’s Duties at the end of the Income Tax Year
• Revenue On-Line Service (ROS)
• Income Levy / Parking Levy in Urban Areas
• List of Revenue offices and other contact details
• List of PAYE forms used by employers
• Weekly and monthly income tax calendars
• Information required to claim increased basic lump sum exemption
• List of leaflets / guides which may be of further assistance to employers
• Sample forms
• PAYE regulations

PDF Version of Employers Guide to PAYE (PDF, 1.57MB)