When do Irish employers have to report payroll to Revenue?

On or before the date each employee is paid, through the Revenue Online Service.

When must employers pay PAYE, USC and PRSI to Revenue?

By the 14th of the following month, or the 23rd if filing and paying through ROS.

When did pension auto-enrolment start in Ireland?

My Future Fund started on 1 January 2026, with employer and employee contributions starting at 1.5 percent each.

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Payroll for Irish employers

Payroll services in Ireland: paid on time, reported on time

Irish payroll runs on real-time reporting, so every pay run has to reach Revenue by the day your staff are paid. Add USC, PRSI and, since January 2026, pension auto-enrolment, and it's a lot to get right every week or month. We take the whole job on: calculations, payslips, Revenue submissions and the paperwork around them.

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Gross pay

PAYE

USC

PRSI

My Future Fund

Net pay

Illustrative layout. Not real figures.

Your duties as an employer

What every Irish pay run involves

This is the cycle we run for you, every pay period.

Register as an employer

With Revenue, before you pay anyone.

Get each RPN

The Revenue Payroll Notification sets each person's tax credits.

Run the payroll

Gross pay, PAYE, USC, PRSI and net pay.

Report to Revenue

On or before the day staff are paid.

Pay what's due

By the 14th of the next month, or the 23rd if you file and pay through ROS.

No RPN, no credits. If you haven't obtained an RPN for a new employee before their first pay date, you have to apply emergency tax rates. We sort the RPN before payday so your staff aren't taxed too much.

New since January 2026

Auto-enrolment and My Future Fund

Ireland's workplace pension scheme started on 1 January 2026. The National Automatic Enrolment Retirement Savings Authority (NAERSA) works out who is eligible from your Revenue payroll data and tells you who to enrol.

Eligible employees are aged 23 to 60, earn over €20,000 a year across all jobs, and aren't already in a workplace pension through payroll
Employers register on the MyFutureFund employer portal
You submit payroll to NAERSA and pay contributions on pay day
Employers who don't meet their duties face penalties

1.5%employee contribution at the start

1.5%employer contribution at the start

+ Statea top-up added on top

Risingcontributions step up over time

What we handle

Payroll without the headache

Set-up and new starters

Employer registration, RPNs, and your staff entered correctly from day one.

Every pay run

Accurate calculations and payslips, delivered on schedule.

Revenue submissions

Filed on time, every time, so there's nothing to chase.

Auto-enrolment

We handle My Future Fund instructions and contributions alongside payroll.

Leavers and changes

Final pay, P45 details and mid-year changes handled properly.

Fits with your accounts

Payroll figures flow straight into your books and tax returns. See our accounting.

Avoid the traps

Common payroll mistakes

Late submissions

Revenue expects each submission by pay day. Late or wrong ones are flagged automatically.

Wrong PPS numbers

Always check each PPS number against official documents before processing pay.

Guessing at auto-enrolment

Act on the instructions NAERSA sends, not on assumptions about who qualifies.

Quick answers

Payroll questions

Do I need payroll if I'm the only director?

If you pay yourself a salary from your company, yes. A director's pay is processed through payroll like any other employee's, and you'll need a PPS number.

When do I pay Revenue?

PAYE, USC and PRSI are due by the 14th of the following month, or the 23rd if you file and pay through ROS.

Does auto-enrolment apply to my business?

If you have employees, you need to register on the employer portal. Who actually gets enrolled depends on age, earnings and whether they already have a workplace pension, and NAERSA makes that call. We'll set it up for you.

Can you take over from my current payroll provider?

Yes. We can take over at the start of a pay period, or part-way through the year with your year-to-date figures.

Let's take payroll off your plate

Tell us how many people you pay and how often. We'll quote clearly and take it from there.

Talk to our team +353 85 147 7625

General information only. Sources: Revenue, gov.ie and MyFutureFund.ie. Rates and rules change each Budget.

GUIDEHow to run an Irish payroll GUIDEA simple guide to payroll in Ireland TIPSThe 5 most important payroll tips PPSWhat is the PPS number?

Contact Us

Office Address

Unit 80, Cherry Orchard Business Park, D10NX96, Dublin 10, Ireland

Working Hours

Mon–Fri 9:00 AM – 6:00 PM

Email or Call Us

Email: moh@tasconsulting.ie

Mobile: +353 85 1477625