Common Payroll Questions for Irish Businesses in 2026

Once you employ someone, you must register as an employer and navigate the world of payroll accounts, payroll & tax deadlines, and general payroll bookkeeping tasks.

With real time reporting, Enhanced Reporting Requirements (ERR) and the introduction of auto-enrolment, employers now face a more complex compliance landscape than ever before.

In this article we have compiled simple answers the questions we hear most often from business owners and managers:

 

How do I register for payroll?

Before paying any employee, you must register as an employer with Revenue through ROS. You register as an employer for payroll purposes on Revenue Online Service (ROS). This ensures you notify Revenue of your name, address, and intention to pay staff.

You must use the TR1 form or the TR2 form on ROS to register your employees. 

• Sole traders and partnerships - use TR1 form
• Limited companies - use TR2 form

Employees should register their new job through MyAccount so Revenue can issue an accurate Revenue Payroll Notification (RPN).

 

What deductions must employers include when running payroll?

As an employer, you must make the following tax and social insurance deductions from your employee’s gross pay:

1. PAYE (Income Tax)
2. Employee PRSI (Pay Related Social Insurance)
3. Universal Social Charge (USC)
4. Local Property Tax (LPT) (if instructed to by Revenue)
5. Auto-enrolment contributions (if necessary)

These deductions are calculated using the employee’s RPN and must be reported to Revenue every pay period.

 

What is auto-enrolment?

Ireland’s auto-enrolment system, MyFutureFund, launched in late 2025 and is now fully operational.

If your employee is enrolled then you must deduct employee and employer contributions when running payroll. The National Automatic Enrolment Retirement Savings Authority (NAERSA) sends an Automatic Enrolment Payroll Notification (AEPN), for enrolled employees, through payroll software. NAERSA collects the employee and employer contributions for the employee fund.

Employers pay 1.5% of the employee’s annual salary into the fund in the first year. This will increase to 6% by year 10.

 

When are payroll taxes due?

Although payroll submissions are made in real time with each payrun, payments to Revenue are due by the 14th of the following month or 23rd if paying through ROS.

 

What happens if you don't pay your payroll taxes on time?

It REALLY doesn’t pay to not pay on time when it comes to payroll accounts!

• Daily interest on late payments
• Fines of up to €4,000 per PAYE breach
• Company secretary penalties of €3,000
• Penalties for late or incorrect Enhanced Reporting Requirements (ERR) submissions

 

How much Employer PRSI do I need to pay? 

How do I manage payroll for a company director?

 

 

What payroll records do I need to keep?

Employers must retain payroll records for six years, including:

• RPNs
• Payslips
• Travel & subsistence documentation
• Mileage logs
• Reimbursement records
• Pension / AE contributions
• Small benefit records
• Remote working allowance evidence

 

Are you interested in outsourcing your payroll?

Managing payroll in Ireland has become increasingly complex for employers. Between real-time payroll reporting, Enhanced Reporting Requirements (ERR), auto-enrolment pension obligations, and strict Revenue deadlines, even a small payroll mistake can lead to penalties or compliance issues.

For many business owners, outsourcing payroll can provide peace of mind. A professional payroll service ensures that employees are paid correctly, taxes are calculated accurately, and all submissions to Revenue are made on time.

At TaxAssist Accountants, we support businesses across Ireland with reliable and fully compliant payroll services. Our experienced team can manage everything from payroll processing and payslips to Revenue submissions and ongoing payroll compliance, allowing you to focus on running and growing your business.

If you would like help managing your payroll, contact us today to find out how we can support your business.

 

 

 

Updated 4 Mar 2026 | Published 31 Jan 2024

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This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

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