ROS - Revenue Online System allows you to view your tax position, file tax returns, make tax payments and communicate with Revenue securely.

You can register for ROS if you are a company with an Irish Tax Registration Number, already registered for a business tax such as Corporation Tax or VAT. You can use the following link: Register for ROS.

You will need ROS access to register for Payroll Tax (PREM) and to submit your monthly or weekly payroll to Rvenue.

If you intend to employ people in your company, you must register for Payroll tax (PREM) with Revenue.To register, you must use eRegistration in  Revenue Online Service (ROS).

The registration is compulsory and if Revenue believes you should be registered as an employer, but you have not done so, they will automatically register you. If you do not operate PAYE, Revenue wil issue formal notice of estimation in respect of any amounts of tax not remitted.

We recommend using an online payroll software (SaaS - Software as a Service) which will automatically calculate the payroll for you:

• net pay for your employee and
• taxes payable to Revenue.

We recommend a free or low cost payroll software with minimum set up requirements where you just need to:

• provide the company details,
• input employee personal details and
• connect the software to your ROS account.

Please contact us for details.

Your employee is responsible for registering a new employment  using MyAccount - employee account with Revenue. All new employees need to register with Revenue so that the correct amount of tax and USC will be deducted from their wages.

If you set up your payroll correctly in your payroll software, all you need to do is to input the monthly or weekly gross salary/wages. The payroll software will calculate the payroll for you and make a submission to Revenue.

From 1 January 2019, employers must report payroll details each time an employee is paid. You must report these details on or before the pay date.

If you have made payments to your employees during the month, you must file payroll submissions. If you pay your employees weekly you will need to submit a payroll submission each week.

Only after you have processed a payroll run and made a submission to Revenue, you can go ahead and pay the net wages to your employee.

Revenue will generate a statement by the 5^th of the following month. The statement will show your total liability for that month based on your payroll submissions.

You can accept the statement by the 14^th of the following month and it then becomes a monthly statutory return. If you do not accept the statement Revenue will deem it as the monthly statutory return on that day.

You must pay to Revenue all tax you deduct from your employees’ pay. Revenue will generate a statement by the 5^th of the following month and that statement will show your total tax payable for that month.

You must pay this tax within:

• 14 days after the end of each month
• 23 days after the end of the month if you file the return and pay the tax on the  Revenue Online Service (ROS).