TAS Consulting

Irish Payroll for UK Company Employees

in Ireland

If a UK-based company has employees in Ireland, they will need to comply with Irish payroll regulations. This means that the company will need to register with the Irish Revenue Commissioners for payroll purposes and calculate and deduct Irish income tax, social insurance contributions, and any other applicable deductions from their employees’ wages.


Register with the Irish Revenue Commissioners for payroll purposes. This can be done online or by filling out a registration form and submitting it by post.


Obtain a Tax Registration Number (TRN) from the Irish Revenue Commissioners. This number will be used to identify the company for payroll purposes and should be included on all payroll-related documentation.


Determine the correct tax code for each employee. This will depend on the employee’s individual circumstances and will determine the amount of income tax that should be deducted from their wages.


Calculate and deduct Irish income tax, social insurance contributions, and any other applicable deductions from each employee’s wages. These deductions should be made in accordance with Irish payroll regulations and should be clearly itemized on each employee’s payslip.


Provide each employee with a payslip that complies with Irish payroll regulations. The payslip should include details such as the employee’s name and address, the pay period covered by the payslip, the gross pay and net pay for the period, and the amounts of any deductions made.


File periodic payroll returns with the Irish Revenue Commissioners. The frequency of these returns will depend on the number of employees and the amount of payroll taxes paid. The returns should be filed in accordance with Irish payroll regulations and should include details such as the total amount of wages paid and the amount of payroll taxes deducted.


Keep accurate records of all payroll-related transactions. These records should be kept for a minimum of six years and should include details such as employee information, wage and salary information, and payroll tax information.

If the company is unfamiliar with Irish payroll regulations, it may be advisable to seek professional advice from an accountant or payroll specialist who has experience in Irish payroll like TAS Consulting Limited. Alternatively, the company could consider outsourcing their payroll to a reputable payroll provider that specializes in Irish payroll.