Payroll and Employer Compliance in Ireland

Registering as an employer

Which authorities must be notified before the first payment of wages.

Determining employment status

Employee, contractor and the tests that separate them.

Wage withholding

How tax is calculated and deducted at source.

Social contributions

Employer and employee contributions, ceilings and reliefs.

Payslips and records

Mandatory content and retention of payroll records.

Periodic reporting

Returns, frequencies and submission channels.

Year end and reconciliation

Annual statements and reconciliation to the ledger.