Registering as an Employer in Ireland

Every employer who pays wages to an employee in Ireland in excess of €40 per month for one employment is obliged to register with the Revenue Commissioners within 9 days of making a payment to an employee. An employer may be an individual, partnership or company. 

The majority of employers are obliged to register electronically through the Revenue On-Line Service (ROS). Non-resident companies or individuals should register using Form TR1, TR2 or a Form PREM Reg if they have already been registered for income tax or corporation tax in Ireland. 

The employer is then issued with a unique Employer Registration number usually consisting of 7 digits and a letter. Changes to an employers name or address should be notified to the Revenue Commissioners. 

The registration numbers should be used in all correspondence with Revenue as it is unique and used to identify that employer. Employers names and addresses may change over time but their registration remains the same over time. 

When registered, the employer can then register individuals as employees and will be issued with the relevant tax certificates and documentation to operate PAYE correctly on his employees earnings. The employer then submits the relevant returns and payments to the Collector General. 

If an employer does not register voluntarily, the Revenue Commissioners may issue a compulsory registration. An employer may have more than one registration, if for example, he wishes to have a separate registration number for his pensioners or executives but it is more common for an employer to have just one PAYE registration number. 

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