This article is for Irish founders, startup CEOs, and small‑business owners who need to set up PAYE for the first time, as well as HR or finance managers responsible for payroll compliance.
You will learn what actions trigger PAYE registration, the exact information you must gather, the step‑by‑step ROS registration process, key monthly deadlines, and common pitfalls to avoid, enabling you to register correctly and keep ongoing payroll obligations under control.
Key Takeaways
PAYE registration must be completed before any first payment of wages or salary, no matter how small or whether it is to an employee or a director.
Hiring the first employee or paying a director’s salary triggers registration, while genuine contractors and domestic workers paid under €40 /week do not.
Registration is done instantly through Revenue’s eRegistration service in ROS or myAccount at no cost, but must occur before the first payday to avoid automatic registration or penalties.
Once registered, employers follow a strict monthly payroll cycle with deadlines on the 5th, 14th and 23rd of the following month and must retain all payroll records to stay compliant.
What triggers PAYE registration for an employer in Ireland?
PAYE registration is required before making any first payment of wages or salary, no matter how small. Triggers include hiring your first employee (full‑time or part‑time) and paying a director a salary, even if there are no other staff in your company.
What information must you have before you register for PAYE?
Before registering, you need your company’s tax reference number, the date of the first payment which becomes the registration date, a chosen payroll solution (software or bureau) ready before payday, and a PPS number for each director and future employees.
What are the key monthly payroll deadlines after PAYE registration?
After registration, payroll follows a monthly cycle: on the 5th of the following month Revenue publishes your payroll statement; by the 14th the statement is deemed your statutory return if you take no action; and the payment deadline is the 23rd (or the 14th if filing outside ROS).
What common mistakes cause new employers to fall foul of PAYE requirements?
New employers often err by registering late, which now can only be back‑dated one period; by running payroll before registration, leading to emergency tax for new starters; and by failing to retain payroll evidence, making disputes harder to resolve and risking penalties.
