🇮🇪 Payroll in
Ireland
Everything employers need to run compliant payroll in Ireland — contributions, deductions, payslip rules, and filing obligations.
Running Payroll in Ireland — Step by Step
Register for payroll
Before making any salary payment in Ireland, you must register with the relevant tax authority and obtain an employer registration number.
Determine payroll frequency
Ireland has statutory requirements around how often employees must be paid. Your employment contracts must state the agreed pay cycle.
Calculate gross pay and deductions
Gross pay must meet the statutory minimum wage. Deductions include income tax withheld at source and employee social security contributions.
Calculate employer contributions
Employers in Ireland must pay employer-side social security contributions on top of gross salary.
Issue compliant payslips
Every employee must receive a payslip on or before each pay date showing gross pay, all deductions, employer contributions, and net pay.
File and remit on time
Payroll taxes and social security contributions must be filed and remitted to Ireland authorities on time. Late payment penalties can be significant.
Payslip Requirements — Ireland
Statutory payslip obligations for employers in Ireland.
Format
Paper or Electronic
Delivery
Same day as pay
Retention
6 years
Digital Valid
Yes
Required Payslip Items
- ✓Employee name
- ✓Employer name and tax registration number
- ✓Pay period
- ✓Gross pay
- ✓PAYE (income tax) deducted
- ✓USC (Universal Social Charge) deducted
- ✓PRSI (employee contribution) deducted
- ✓Net pay
- ✓Tax credits applied
- ✓Standard rate cut-off point
- ✓Hours worked (if hourly)
- ✓Overtime (if applicable)
- ✓BIK (Benefit in Kind) if applicable
- ✓YTD gross
- ✓YTD tax deducted
Irish payslips must be provided on or before pay day under the Payment of Wages Act 1991. Must detail all deductions. Electronic payslips are fully permitted. Since 2019, PAYE Modernisation requires real-time reporting to Revenue — payslip must align with the payroll submission. Employees have the right to a written statement of deductions.
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This guide is for informational purposes only and does not constitute legal or tax advice. Always consult a qualified local payroll specialist.
About This Guide
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rules
- ✓ For guidance only — not legal advice
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