Register for PAYE Purposes in Ireland

Employers in Ireland are required to register for Pay As You Earn (PAYE) purposes. The PAYE system refers to the taxation system imposed to companies which hire employees in Ireland.  It is important to know that, from a legal point of view, all companies in Ireland are required to register for PAYE purposes, regardless if they have employees or not. However, it is compulsory to register when the companies employ Irish workforce. Our team of Irish lawyers can provide more details related to the compulsory PAYE registration. 

 

 

Employers are required, under the local legislation, to register the employees in the PAYE system in the following conditions: 

 

• the payment is above EUR 8/week for the employees who are hired based on a full time basis;

• the payment is above EUR 2/week in the case of employees who are also hired in other Irish companies. 

 

The video below offers a short presentation on the PAYE registration in Ireland:

 

 

Further on, the employers are required to notify the Irish Revenue when performing such payments. Our team of attorneys in Ireland can offer more details on the obligations imposed to employers. 

 

As a general rule, companies in Ireland have to appoint a director. In the situation in which the company does not have employee, it is still necessary to register for PAYE on the income of the company’s directors. 

 

Moreover, it is important to know that the registration is compulsory for a company registered in Ireland, regardless of the residency of the director. 

 

 

The employment legislation available in Ireland states several requirements that must be completed by the employees. In order for the employer to register the employee for taxation matters, the employee will need to provide his or her Personal Public Service Number. It is necessary to provide this information when concluding an employment contract in Ireland. 

 

Businessmen interested in finding our further information on the PAYE registration are invited to contact our law firm in Ireland for legal assistance.