Ireland — Employer Payroll (PAYE Modernisation, PSR & Year-End)

Confirm the employer is registered on ROS with a valid Employer Registration Number and that payroll software (BrightPay, Sage, Thesaurus, CollSoft, or Surf Accounts) has ROS integration enabled. For each new hire, collect the PPS Number so Revenue can issue an RPN; until the RPN arrives, apply the emergency tax basis (no credits, week 1/month 1, 40% PAYE, top USC band, PRSI Class A1).

For each employee and each pay period, build the full gross pay figure: cash components (basic, overtime, commission, bonuses, taxable allowances) plus notional pay for any Benefits-in-Kind. BIK notional pay — company car (CO2 category × OMV × mileage band), employer-paid medical insurance premiums, preferential loans, and share awards subject to PAYE — is added to gross before all tax withholdings and is included in the PRSI base.

Using the RPN downloaded from ROS, compute PAYE (20%/40% on taxable pay after pension deduction, less credits and SRCOP), USC (banded on the same taxable pay), and PRSI Class A employee and employer contributions on the full gross including BIK. Apply the PRSI credit taper for earnings of €352.01–€424 per week. Confirm whether cumulative, week 1/month 1, or emergency basis applies per each employee's RPN.

Submit the Payroll Submission Request (PSR) to Revenue on or before the pay date — this is the core obligation under PAYE Modernisation in force since 1 January 2019. The PSR lists each employee's gross pay, PAYE, USC, employee and employer PRSI, LPT (if RPN-instructed), pension, and BIK breakdown. Late PSRs attract Revenue compliance attention and late-payment interest at 0.0219% per day.

Revenue automatically generates a monthly Statement of Liability (the replacement for the abolished P30) from the aggregated PSRs. The employer must review this statement in ROS by the 14th of the following month, submit any corrections via amended PSRs if needed, and remit the net PAYE + USC + employee PRSI + employer PRSI by the 23rd of the following month. Small employers remitting less than €50,000 per year may qualify for quarterly remittance — flag for confirmation.

At year-end, reconcile cumulative PSR totals against the payroll ledger and the pension scheme bordereau. File any final PSR for December including year-end BIK true-ups (e.g. where actual annual car mileage moved the employee into a different mileage band). There is no separate annual return — the cumulative PSRs are the return. Notify employees that their Employee Detail Summary (the replacement for the abolished P60) is available through Revenue myAccount.