AATS, 8 The Old Fire Station, Dun Laoghaire, Co. Dublin
P: 01 2845622    F: 01 2301044


    8.00 per week (36.00 a month) or more, to an employee who has only one employment
    2.00 per week (9.00 a month) or more, to an employee who has more than one employment.

A company must register as an employer and operate PAYE/PRSI on the pay of directors even if there are no other employees.

We provide a comprehensive reporting and compliance service to meet all of the revenue requirements.

Below are the key payment and return dates for PAYE/PRSI:
The Pay As You Earn (PAYE) system is a method of tax deduction under which an employer calculates and deducts any income tax due each time a payment of wages, salary etc. is made to an employee.

In addition, employers are obliged to calculate and deduct any liability to Pay Related Social Insurance (PRSI) and income levies.

You must register for PAYE/PRSI if you pay:
Date Type of return and the period of the payment cover for each tax type
14 PAYE/PRSI: P30 monthly return and payment for December 2008
January
January
February
Date Type of return and the period of the payment cover for each tax type
14 PAYE/PRSI: P30 monthly return and payment for January 2009
15 PAYE/PRSI: Issue P60 2008, to each employee
15 PAYE/PRSI: Due date submission of Form P35 for year ended 31 December 2008
March
Date Type of return and the period of the payment cover for each tax type
14 PAYE/PRSI: P30 monthly return and payment for February 2009
Date Type of return and the period of the payment cover for each tax type
14 PAYE/PRSI: P30 monthly return and payment for March 2009
April
May
Date Type of return and the period of the payment cover for each tax type
14 PAYE/PRSI: P30 monthly return and payment for April 2009
June
Date Type of return and the period of the payment cover for each tax type
14 PAYE/PRSI: P30 monthly return and payment for May 2009
July
Date Type of return and the period of the payment cover for each tax type
14 PAYE/PRSI: P30 monthly return and payment for June 2009
August
Date Type of return and the period of the payment cover for each tax type
14 PAYE/PRSI: P30 monthly return and payment for July 2009
September
Date Type of return and the period of the payment cover for each tax type
14 PAYE/PRSI: P30 monthly return and payment for August 2009
October
Date Type of return and the period of the payment cover for each tax type
14 PAYE/PRSI: P30 monthly return and payment for September 2009
November
Date Type of return and the period of the payment cover for each tax type
14 PAYE/PRSI: P30 monthly return and payment for October 2009
December
Date Type of return and the period of the payment cover for each tax type
14 PAYE/PRSI: P30 monthly return and payment for November 2009
PAYE/PRSI