Employer Registration System
Becoming an Employer
Since 1 January 2019, every employer who intends to pay wages to an employee is obliged to register with Revenue as an employer prior to making a payment to an employee. Revenue maintains a register of all registered employers. Previously an employer was only required to register as an employer where he paid the employee more than €8 per week.
An employer (being an individual) who makes payments to a domestic employee is not required to register as an employer where the payments are less than €40 per week if the employer has only one such employee. A domestic employee is an employee who is employed on domestic duties (including the minding of children) in the employer’s private dwelling house.
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.
The majority of employers are required to electronically register as an employer with Revenue through ROS (under the tax registration section in the “My Services” page). The employer is then issued with an employer registration number, which is unique to him. any change in the employer name or address should be notified to Revenue through ROS.
An employer can be an individual, a partnership, a company or a unincorporated body. A company must register as an employer and operate the PAYE system on the income of directors, even if there are no other employees, as such income is taxable under the PAYE system.
Previously, registration as an employer was carried out by completing a Form TR1 (sole trader or a partnership), a Form TR2 (company) or a Form PREM Reg (if the employer was already registered for Income or Corporation tax). These registration forms continue to be required for non-resident companies or individuals and unincorporated bodies.
Once the employer is issued with employer number, it should be used in all correspondence with Revenue as it is unique and it is used to identify that employer. Employer’s names and addresses may change over time, but their employer registration number will stay the same.
All Included In Our Payroll Services
MPAS Payroll acts as Revenue agent for Employer PAYE. We take the hassle out of payroll processing by doing the heavy lifting – registering employer with Revenue, filling employer Revenue returns, setting up of new employees, obtaining new tax information for employees, etc.
Multiple PAYE Registration Numbers
An employer may have more than one employer registration number (e.g. where he wishes to have a separate registration number and separate returns for company executives or pensioners), but it is more common for an employer to have only a single employer registration number.
The use of multiple registration numbers involves extra administration and separate Payroll Submissions will be required under each employer registration number. generally, payments will be made separately under each registration number, however Revenue can facilitate the total payment being made under the principal registration number. also, if an employee moves from one registration number to another the employer must cease them on the first employment and commence them in the second employment.
If an employer does not register voluntarily, Revenue may issue a compulsory registration where they have reason to believe that the employer should be registered as an employer and has not already done so. In addition to seeking registration, Revenue may issue an estimate for any Income tax, PRSI and USC which should have been paid to date.
MPAS Payroll, Your outsourced Payroll Provider
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