Paying your employees' tax to Revenue

No tax due for a month

Note

The information on this page refers to your current obligations. For your obligations before 1 January 2019, please see the Employer's Guide to PAYE.

You might not make any payments to your employees during a month. If you do not, Revenue will generate a nil statement by the 5^th of the following month.

You can accept this statement any time up to 14^th of the month. In this case a nil monthly statutory return will be generated. We will deem the nil statement to be the monthly statutory return if you do not:

• accept the statement
• file payroll submissions.

If you file payroll submissions between the 5^th and the 14^th of the month, a new statement will be generated. If you file payroll submissions after 14^th of the month, an amended monthly statutory return will be generated.

Employers with limited or seasonal periods

You might have a business that hires employees for only a short period during the year. 

You are required to file payroll submissions only when you pay your employees. This means that you might have a nil monthly statutory return for certain months during the year.

Next: Employers with multiple registration numbers