You need to register as an employer with Revenue if:

  • You hire staff and pay them wages.
  • You employ someone in your home (like a cleaner or childminder) and pay them more than €40 per week.
  • You have more than one domestic employee, regardless of pay.
  • You are a company director and pay yourself a salary from the company.

You don’t need to register if:

  • You’re self-employed and work alone (no staff).
  • You hire one domestic employee and pay them less than €40/week.

If you need to register, you can do it online through ROS. Once registered, you must:

  • Deduct tax (PAYE), USC, and PRSI from employee wages
  • Submit payroll details to Revenue every time you pay staff
  • Keep records of all payments

FastTax.ie and our team of experts can help you with this.