Tax – Employer PAYE – registration


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You must register as an employer if you pay your employee more than:

  • €8 per week (or €36 per month), if they are full time employees
  • €2 per week (or €9 per month), if they have other employment(s).

You must tell us that you are making these payments within nine days from the employee’s starting date. You will need to include your name and address.

A company must register as an employer and operate PAYE on the income of directors even if there are no other employees.

If you are a director of an Irish incorporated company you must pay tax (PAYE) on your income as a director. This is the case regardless of your residency status, or where you perform your work duties.

You do not need to register as an employer if you have a domestic employee and you:

  • pay them less than €40 per week
  • have only one such employee.

NOTE: If all the directors and shareholders have an Irish PPS number it can take a week to get the company registered as an employer. The company needs to be registered for Corporation Tax before it can be registered as an employer.