The Employers’ Guide to PAYE with effect from January 2019 Part 42-04-35A

Revenue eBrief No. 034/20

The Employers’ Guide to PAYE with effect from January 2019. Part 42-04-35A

This Manual replaces Part 42-04-35, which was applicable up to and including 31 December 2018.


1.3 Brief outline of this Guide

This Guide sets out for employers the requirements of the PAYE system.

Chapter 1 to Chapter 13 describe the system, define ‘pay for PAYE purposes’ and set out the normal procedures to be followed for tax, USC and LPT (Deduction in payroll).

Chapter 14 sets out employers’ duties before commencement of a new tax year.

Chapter 15 explains the procedures for dealing with new employees and recommencing employees.

Chapter 16 deals with employment cessations and related topics.

Chapter 17 deals with Pay Related Social Insurance (PRSI).

Chapter 18 is concerned with payment of tax, USC, PRSI and LPT to the Collector General.

Chapter 19 sets out employers’ duties during the tax year.

Chapter 20 deals with the Revenue Online Service.

Chapter 21 provides information related to the public service Additional Superannuation Contribution.

Chapter 22 sets out employers’ obligations with regard to PAYE Compliance.

1.4 Key messages for employers

Employers must:

  • be registered as an employer (paragraph 2.1).
  • have an employee register on which all employees are listed (paragraph 7.1).
  • have a Revenue Payroll Notification (RPN) for all employees under their correct Personal Public Service Number (paragraphs 7.4 and 7.6)
  • Further information in relation to the Revenue Payroll Notification can be found in Appendix 5.
  • meet their filing and paying obligations (Chapters 14 – 19).