1 Before You Hire

Register as an employer with Revenue
Complete TR1/TR2 if not already registered, and add employer PAYE registration.
Decide on employment type: full-time, part-time, or contract
Affects entitlements, tax treatment and employer obligations.
Prepare a written job description
Determine salary and calculate total employment cost
Include employer PRSI (11.15%) on top of gross salary.
Choose payroll software or service
BrightPay, Thesaurus, Sage Micropay are popular Irish options.

2 Before Start Date

Issue written contract within 5 days of start date
Legally required under Terms of Employment (Information) Acts.
Collect employee's PPSN
Required for payroll registration.
Request employee's tax credits via myAccount (employer portal)
Revenue will send a Tax Credit Certificate to you directly.
Register the employment on Revenue's online system
New employees must be added before their first pay date.

Add employee to payroll software with correct tax credits
Run first payroll and calculate PAYE, USC, PRSI
If no Tax Credit Certificate received yet, use emergency tax rates temporarily.
Submit Payroll Submission Report (PSR) to Revenue on or before pay day
Required under PAYE Modernisation.
Pay employee their net salary
Issue payslip (legally required)
Must show gross pay, all deductions and net pay.

Remit PAYE/USC/PRSI to Revenue by 23rd of each month
This is the employer's obligation — failure attracts interest and penalties.
Keep payroll records for each pay period
Must be retained for 6 years.

Display Employment Rights Notice in the workplace
Available from the WRC at workplacerelations.ie
Register with Workplace Relations Commission if required
Ensure employee receives minimum 20 days annual leave per year
Understand your sick leave obligations under the Sick Leave Act 2022
From 2024: 5 days statutory sick pay per year at 70% of normal pay.