A Step-by-Step Guide to Registering as an Employer in Ireland

Introduction

Bringing your first employee onboard marks a significant milestone in your Irish business journey. But before salaries roll out and your team gets to work, there’s an essential compliance step you can’t skip: registering as an employer with Revenue. Without proper registration, you risk penalties, delays, and payroll errors—all easily avoided with the right guidance.

This process is not just a formality—it’s a legal requirement that ensures correct PAYE, PRSI, and USC deductions from your staff’s salaries.

In this guide, we break down the step-by-step process to help Irish businesses register as employers efficiently and correctly.

Why Registering as an Employer Matters

Once you hire staff in Ireland, you’re legally responsible for:

Deducting and reporting PAYE (Pay As You Earn), PRSI (Pay-Related Social Insurance), and USC (Universal Social Charge) from employee wages
Filing payroll returns in real time via Revenue Online Service (ROS)
Remitting collected taxes to Revenue monthly

Pro Tip: Even family members or part-time hires count as employees for PAYE purposes. Register early to avoid non-compliance issues.

Step-by-Step: How to Register as an Employer in Ireland

1. Determine the Correct Form:

Sole Traders should complete Form TR1
Limited Companies should complete Form TR2

These forms can be submitted online through ROS or manually via Revenue.ie forms section.

Pro Tip: If you’re unsure which form applies, consult the detailed guides on Revenue.ie or contact Intax.ie for support.

2. Set Up ROS (Revenue Online Service) Access

Set up a ROS digital certificate if you don’t already have one
Install the digital certificate on your primary payroll system/computer

Pro Tip: Keep a secure backup of your ROS digital certificate to avoid access issues during critical payroll runs.

3. Register as an Employer

Using ROS:

Submit TR1/TR2 form with required details (business name, address, start date, estimated payroll details)
Receive your Employer Registration Number from Revenue

Pro Tip: Register at least two weeks before your first payroll run to ensure you have time to set up payroll processing.

4. Prepare for Real-Time Reporting

Once registered, you must:

Use Revenue-compliant payroll software
Report payroll details (payslips, deductions) via ROS before or when each payment is made

For more on ROS and payroll submissions, read: Understanding the Revenue Online Service (ROS): A Guide for Irish Business Owners

Employer Compliance Checklist After Registration

Submit payroll submissions on or before every payday
Pay PAYE/PRSI/USC liabilities by the 23rd of the following month
Issue payslips to employees
Maintain payroll records for 6 years

Pro Tip: Missed or incorrect submissions trigger automatic penalties under Revenue’s PAYE Modernisation. Partnering with Intax.ie can help automate your compliance.

Ongoing Employer Responsibilities

Submit payroll via ROS every pay period (Real-Time Reporting)
Pay PAYE, PRSI, and USC on time
Keep employee tax records for at least six years

Pro Tip: Register early. Processing times can vary, especially during busy periods.

Conclusion: Let Intax.ie Simplify Your Payroll Setup

Starting payroll should feel like a milestone, not a minefield. Whether you’re hiring your first employee or scaling your team, Intax.ie can help you:

Register as an employer
Set up and manage payroll
Stay compliant with Revenue every pay period

Ready to register and pay your employees on time, every time? Book a consultation with Intax.ie today and simplify your employer obligations.