Guide

Free your This comprehensive guide to

getting payroll right every time
helps ensure your employees
team with feel valued and appreciated.

the A to Z
of payroll
The importance
of getting
payroll right
Nobody needs to tell payroll
managers that their work involves
a lot of pressure and comes with
significant responsibility.

There are many complexities in getting everyone paid and

satisfying compliance requirements. Getting it right each
time is rewarding. Getting it wrong can compromise the future
of the company, and significantly demoralise employees.

Getting payroll right isn’t just a responsibility. It reflects how

much the company values and prioritises its workforce. When
employees feel valued, appreciated, and nurtured throughout
their relationship with a company, they become committed to
giving it their best. They take personal stock in the company’s
successes and motivate their colleagues to do the same.

An engaged workforce drives better performance, and a smooth

payroll process is critical for engagement. Whether you’re new
to payroll and don’t know where to start, or looking to refresh
your knowledge, this guide will help you understand
the essential terms and concepts for your role.

FREE YOUR TEAM WITH THE A TO Z OF PAYROLL 2

A to Z of
payroll terms
Page 4 Page 6 Page 8 Page 11
Age-related Tax Credit Insurable weeks Parent’s Benefit and Leave Reckonable earnings

Page 4 Page 6 Page 8 Page 11

Annual leave Local Property Tax (LPT) Parental leave Revenue Online Service
(ROS) Payroll
Page 4 Page 6 Page 8
Benefit in kind Maternity Benefit Paternity Benefit Page 11
Revenue Online Service (ROS)
Page 4 Page 7 Page 8
Cycle to Work scheme Maternity leave Paternity leave Page 11
Revenue Payroll Notification
Page 5 Page 7 Page 9
Direct Payroll Reporting Med 1 PAYE Modernisation Page 11
Schedule E expenses
Page 5 Page 7 Page 9
Employee Tax Credit Med 2 Pay As You Earn (PAYE) Page 11
Standard Rate of Tax and
Page 5 Page 7 Page 9 Standard Rate Cut-Off
Employer end of year return Minimum Wage Pay reference period
Page 11
Page 5 Page 8 Page 9 Small benefit relief
Employer Registered Number MyAccount Pay Related Social Insurance
Page 12
Page 5 Page 8 Page 10 Tax relief at source
Employment Detail Summary MyEnquiries Payroll submission
Page 12
Page 5 Page 8 Page 10 Taxsaver ticket
Employer Reference National Living Wage Payroll year end
Page 12
Page 5 Page 8 Page 10 Universal Social Charge
Employment identifier Net pay Payslip

Page 5 Page 8 Page 10

Flat-rate expenses allowances Organisation of Working Permanent Health Insurance
Time Act
Page 5 Page 11
Higher rate of tax Page 8 Personal Public
P21 Service Number
Page 5
Income tax bands Page 8 Page 11
P45 Personal Retirement Savings
Page 5 Account (PRSA)
Gross pay Page 8
Part 42-04-35A Page 11
Page 6 Real-Time Information
Illness Benefit

FREE YOUR TEAM WITH THE A TO Z OF PAYROLL 3

Payroll terms
and concepts
from A to Z
Age-related Tax Credit
This tax credit applies to employees who are 65 years or older.
If the employee is singly assessed, the amount is €245; for
workers who are jointly assessed and their spouse or civil
partner is also 65 or older, the credit is €490.

Annual leave
All employees, including full time, part time, temporary and
casual workers, are entitled to paid time off from work. Full-
time workers are entitled to four weeks or 20 working days of
paid leave or holidays per calendar year. Part-time and casual
workers can work out their holiday entitlement by calculating
8% of hours worked. Some employers give more days off as part
of a contract of employment. Annual leave accrues even during
other types of statutory leave, including maternity and
parental leave.

Benefit in kind
When an employer gives an employee a non-cash benefit that
has a monetary value, this is called benefit in kind or notional
pay. Benefits include company cars, health insurance, gym
membership or Christmas hampers. These benefits are taxable
and must be accounted for in the payroll system. To work out
how much PAYE, PRSI and USC to deduct, the value of the
benefits must be determined. This can be either the actual
value of the benefit or the estimated value.

Note: If an estimated value is found to differ from the actual

value available later, the adjustment should be made in the
following payroll submission. There are rules to calculate the
value of some benefits, including private use of a company
car and free or subsided accommodation. See also Small
benefit relief

Cycle to Work scheme

The Cycle to Work scheme was introduced to encourage
employees to cycle for all or part of their commute to work. The
scheme allows employees to purchase a new bicycle or pedelec
(electrically assisted bicycles) and safety equipment such as a
safety helmet, bell, lights, locks and reflective clothing. Unlike
other expenses, this is not subject to benefit-in-kind rules and
is not taxable.

The upper tax-free limit for pedelecs or e-bikes is €1,500.

For other bicycles and related safety equipment, the limit is
now €1,250.

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If an employer operates the scheme, they agree with the Employment Detail Summary (replaces the P60)
employee to buy the bicycles, and the employee pays for The Employment Detail Summary replaced the P60, which
the bike through a salary sacrifice over 12 months or less. became obsolete since PAYE Modernisation came into effect
The amount is taken from the employee’s salary before any on 1 January 2019. This summary includes details of income
deductions of income tax, PRSI or USC. and deductions, including PAYE, PRSI and USC and may
also include other deductions such as Local Property Tax if
Direct Payroll Reporting applicable. The Employment Detail Summary can be viewed
Since PAYE Modernisation was brought in on 1 January 2019, by logging in to MyAccount.
employers must submit payroll directly to Revenue. Direct
Payroll Reporting is one of two methods of reporting a Employer Reference
company’s payroll in real-time. It’s when the payroll software In cases where the employee Personal Public Service Number
communicates seamlessly with Revenue Online Service (ROS) (PPSN) is unavailable, the employer should create a unique
and allows the exchange of the required information. Each identifier and provide it on every payroll submission. When
payroll submission must include the following information for the employee’s PPSN becomes available, it should be entered
each employee: with the PPSN in the first payroll submission to link to previous
payroll submissions.
• Gross pay including wages or salary, overtime pay, bonuses
and holiday pay. Employment identifier
An employer creates this unique value to differentiate between
• Payment date. multiple roles for the same employee and/or separate periods
of employment within the same tax year. This is a new and
• Amount of Income Tax, Universal Social Charge and Local mandatory field on the payroll submission and must also
Property Tax deducted. include the employee’s PPSN. Payroll software will generally
autogenerate an employment identifier.
• PRSI class and subclass.
Flat-rate expenses allowances
• Employers’ PRSI. Flat-rate expenses cover the cost of equipment, uniforms and
other tools employees need to carry out their work. The flat-
• Local Property Tax (if applicable). rate amounts are agreed between Revenue and trade union
representatives of groups or sectors of workers. All workers
See also PAYE Modernisation and Revenue Online Service belonging to the class or grouping are entitled to claim the
(ROS) Payroll Reporting specified credit against their own taxes. The costs must be
directly related to the nature of their employment.
Employee Tax Credit
The Employee Tax Credit was formerly called the PAYE Tax Higher rate of tax
Credit. This tax credit reduces the amount of tax an employee Any income over the standard rate of tax (currently 20%) is taxed
must pay on income under the PAYE system. In 2021 the at the higher rate of income tax, which is currently 40%. See
Employee Tax Credit is €1,650. Budget 2022 increases this by also Income tax bands
€50, bringing the credit to €1,700 in 2022.
Income tax bands
Note: If an employee is also claiming the Earned Income A tax rate band is the amount of income liable for tax at a
Tax Credit in respect of freelance income, the total of the specific tax rate—either 20% or 40%. The amount of the band or
combined credits must not exceed €1,650. threshold depends on the individual’s circumstances—whether
the person is single, married, in a civil partnership, widowed or
Employer end of year return (replaces the P35) has dependents. More information on the tax bands, rates and
The employer end of year return replaced the P35, which reliefs can be found on the Revenue website. See also Higher
became obsolete when PAYE Modernisation began on 1 January rate of tax and Standard rate of tax
2019. An end of year return is no longer required as each month
is separate and reported in real time. However, an employer still Gross pay
has some steps to take to ensure payroll is set up and ready to Gross pay is the total financial amount an employee receives.
go for the following year. See Payroll year end It includes salary or wages, overtime, bonuses and holiday pay
before deductions such as income tax, PRSI and USC. Gross pay
Employer Registered Number is a mandatory entry field in a payroll submission and must
The Employer Registered Number is a unique identifier appear on an employee’s payslip. See also Payslip and
consisting of seven digits and is issued by Revenue when a Payroll Submission.
business owner registers as an employer for PAYE purposes.

FREE YOUR TEAM WITH THE A TO Z OF PAYROLL 5

Illness Benefit Insurable weeks
Currently, employers have no legal obligation to pay an Insurable week or weeks refers to the number of weeks per year
employee who cannot work due to illness. However, some of employment liable for PRSI (social insurance) contributions.
employers offer a certain number of sick days per year as part The PRSI contribution week start on 1 January each year, and
of their employment contract. the current position represented by the number of insurable
weeks should appear on an employee’s payslip.
At present, employees who are off work due to illness can
apply for Illness Benefit. The number of waiting days has been Local Property Tax (LPT)
reduced from 6 days to 3 days since March 2021. A claim for Taxpayers who own a residential property are liable for Local
Illness Benefit must be submitted within six weeks of becoming Property Tax. They can opt to pay this tax directly at source and
ill. Eligibility is based on PRSI contributions. have it deducted from their salary, in which case this will be
handled by payroll. A property is liable for Local Property Tax
Note: A new Statutory Sick Pay Scheme set to be introduced (LPT) from 2022 to 2025 if it’s a residential property on 1
in 2022 will give employees up to three sick days. The rate of November 2021. The amount of LPT is self-assessed and based
payment will be 70% of wages capped at €110 per day. on the market value of the property.

In addition, Covid-19 enhanced Illness Benefit is a temporary Maternity Benefit

benefit specifically for those diagnosed with Covid-19 or who Maternity Benefit is the statutory payment that mothers
have been told to self-isolate by a doctor. The weekly rate of can receive during their maternity leave based on PRSI
€350 applies until 8 February 2022. contributions. There is no legal obligation on an employer to
pay an employee on maternity leave, but some employers offer
maternity benefits as part of an employment contract.

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An application for Maternity Benefit must be made to the
Department of Social Protection at least six weeks before the
baby is due or in the case of self-employed persons 12 weeks in
advance. The standard weekly payment is €245.

Maternity leave
When an employee or self-employed person becomes pregnant
while in employment, they can take up to 26 weeks of maternity
leave. This leave must be taken at least two weeks before the
baby is due and for at least four weeks after birth. An employee
must inform their employer at least four weeks in advance
of taking maternity leave and provide a medical certificate
confirming the pregnancy. See also Parental Leave, Paternity
Leave, Paternity Benefit, Parent’s Benefit and Leave

Med 1
The Med 1 form is now obsolete. Instead, qualifying medical
expenses can be claimed against tax through MyAccount or
ROS. Qualifying expenses include doctor’s visits, diagnostic
procedures and nursing home fees. Expenses can be claimed
for the last four years. Receipts should be kept for six years in
case of a Revenue review.

Med 2
The Med 2 is a receipt for dental expenses. Only non-routine
dental costs such as crowns and orthodontic work can be
claimed against tax. Routine work such as fillings, extractions
and cleaning are not covered. The Med 2 should be retained for
records for six years.

Minimum Wage
The National Minimum Wage is the statutory minimum
hourly pay rate that a worker over 20 years old is paid. Three
sub-minimum rates replaced trainee rates in March 2019 with
rates based on age.

Rates in 2021 are as follows:

• Age 20 and over: €10.20 per hour.

• Age 19: €9.18 per hour.

• Age 18: € 8.16 per hour.

• Under 18: €7.14 per hour.

Budget 2022 increases are as follows and apply from

1 January 2022:

• Age 20 and over: €10.50 per hour.

• Age 19: €9.45 per hour.

• Age 18: € 8.40 per hour.

• Under 18: €7.35 per hour.

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MyAccount An income tax return must be submitted before requesting a
This service allows individuals to access Revenue online Statement of Liability. This can be completed through PAYE
services. PAYE workers can review their tax records and claim Services on MyAccount.
tax credits and reliefs, including medical expenses. They
can also make payments and download statements using the P45
service. MyAccount can also be accessed by signing into a Employments that ended before 1 January 2019 would have had
MyGovID account. to issue a P45. PAYE Modernisation has made the P45 obsolete.
Employers should inform Revenue that the employee has
To register, the following details are required: finished and include their last date of work on the final payroll
submission for that employee. The final payroll submission
• PPSN. must include pay, income tax, PRSI and USC and Local Property
Tax if applicable.
• Date of birth.
Part 42-04-35A
• Telephone number. The Employers’ Guide to PAYE with effect from January 2019,
Part 42-04-35A. Revenue produced this comprehensive guide
• Email address. for employers to help them understand how the PAYE system
works. This 145 page guide was applicable from 1 January
• Residential address. 2019 – when PAYE Modernisation came into effect – and
includes detailed information on the PAYE system, including
MyEnquiries an employers’ obligations around pay and deductions to their
Businesses can correspond with Revenue using MyEnquiries. employee’s wages and salaries.
This secure online service allows users to send, receive
and track communication through ROS. Employers must be The previous guide is Part 42-04-35, which was applicable up to
registered with ROS and have a current ROS digital certificate 31 December 2018. Revenue also has a series of helpful videos
to access the service. Employees can access on its YouTube channel to help with payroll submissions.
MyEnquiries through myAccount.
Parent’s Benefit and Leave
National Living Wage These are statutory benefits for parents in the first two years
The National Living Wage for 2021/22 is €12.90. Unlike the after their child’s birth or adoption and available for children
Minimum Wage, the Living Wage is based on the costs of living, born or adopted since 1 November 2019. Parent’s Benefit of €245
providing a minimum acceptable standard of living. weekly is paid while the parent is on parent’s leave from work
depending on PRSI contributions. Up to five weeks can
Net pay be taken.
Net pay is the amount of pay remaining after PAYE, PRSI, USC,
and other taxes have been deducted. The net pay amount will Note: Parent’s Leave increases in 2022 to seven weeks.
generally appear at the bottom right of a payslip and must be
included in a payroll submission. Payroll software will calculate Parental leave
this automatically. New parents can also take up to 16 weeks of unpaid leave until
their child’s second birthday.
Organisation of Working Time Act
This legislation sets up statutory rules for employees around Paternity Benefit
working hours and entitlements to time off. Paternity Benefit is a payment payable for two weeks to an
eligible person to take paternity leave. The statutory weekly
P21 payment of €245 is based on PRSI contributions.
The P21 was a yearly balancing statement including earnings
and tax that an employee could request from Revenue. Paternity leave
It has been replaced by the Statement of Liability. Paternity leave of two weeks can be taken at any time during
the first six months after a child’s birth or adoption. It is
Statement of Liability contains details of: available to the father of the child or the partner (spouse,
civil partner or cohabitant of the child’s mother, an adoptive
• Total income from all sources. parent who is not availing of maternity leave or a parent of a
donorconceived child).
• A breakdown of tax credits.

• Any taxes including USC paid during the year.

• Any tax underpayments or overpayments.

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PAYE Modernisation Pay reference period
PAYE Modernisation allows for real-time communication The employer selects the pay reference period, determined
between employers and Revenue relating to employee pay by the interval between paydays, usually weekly, fortnightly or
and tax deductions. The system came into effect on 1 January monthly. It is used to calculate the average hourly pay and must
2019 and made many forms such as the P45 and P60 obsolete. be included in an employee’s terms of employment.
Real-time reporting makes the payroll process more efficient
and allows amendments and updates to be applied without Pay Related Social Insurance
delay. Every time an employer runs payroll, they must submit Pay Related Social Insurance (PRSI) is an income tax that
pay, deductions including tax, PRSI and USC and other details is used to fund the welfare system. It includes a share of the
relating to new and departing employees. See Direct Payroll employee’s income and a contribution from their employer.
Reporting and Revenue Online Service (ROS) The amount payable is based on the employee’s pay and the
Payroll Reporting class and subclass of PRSI that applies to them. There are 11
different PRSI classes that relate to the type of employment
Pay As You Earn (PAYE) and the sector. PRSI is calculated on reckonable pay. Employers
The income tax payable on an employee’s gross earnings. are obliged to keep detailed records of all PRSI paid for each
Employers are legally obligated to calculate and deduct PAYE employee. Your payroll software will be able to do that for you.
tax from the wages or salaries of their employees. There are
two rates of income tax: 20% and 40%. The bands at which an
employee’s income becomes liable for the higher rate depends
on their circumstances. See Income tax bands, Higher rate of
tax and Standard rate of tax

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As part of a payroll submission, the following records must be
kept for each employee:

• Gross pay for PRSI purposes.

• Employee’s PRSI share for each pay period.

• Employers’ PRSI share for each pay period.

• PRSI class.

• Number of weeks PRSI contributions paid.

Payroll submission
Employers are legally required to report their payroll to
Revenue on or before the date the staff are paid. This is a
straightforward process if the employer uses payroll software
and can be completed via Direct Payroll Reporting or ROS
Payroll Reporting. The gross pay, including wages, overtime,
bonuses and deductions including PAYE, PRSI and USC must
be included in each payroll submission. See Direct Payroll
Reporting and Revenue Online Service (ROS)
Payroll Reporting.

Payroll year end

PAYE Modernisation has eliminated the need for a payroll
end of year return. Revenue produces an end of year report
for all employees, which can be viewed and printed from
the myAccount portal on Revenue’s website. The report
includes details of employees’ pay and deductions from all
employments in the tax year. See Payroll year end things to
do: 4 key steps.

Payslip
Employers are obliged to provide their employees with a
payslip on payday or shortly afterwards in a paper or
electronic format. The payslip must show the following
information: gross pay, deductions including PAYE, PRSI and
USC, and other items such as pension contributions and net
pay. It may include an employee’s full name and PPSN and the
employer’s name and registration number, the pay period and a
summary of total pay and deductions for the current year. It will
also display the tax credits and cut-off points.

Permanent Health Insurance

Permanent Health Insurance (PHI) is also called Income
Protection and provides payment to individuals if they are
unable to work for a period of time due to health reasons.
Payments to a permanent health insurance scheme are not
exempt from PRSI or USC. Employers may set up a scheme for
their employees. Revenue approved schemes qualify for tax
relief on the premiums paid.

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Personal Public Service Number Revenue Online Service (ROS)
The Personal Public Service Number (PPSN) is a unique ROS or Revenue Online Service is the Revenue’s online portal
reference number that gives access to employment, social for businesses and employers to submit reports and pay taxes.
welfare benefits and public services such as education or Most businesses use ROS to manage their tax affairs. Since
medical services. Children born in the Republic of Ireland are PAYE Modernisation was introduced, submitting payroll to
usually assigned a PPSN when their birth is registered. The Revenue is a straightforward process, and payroll software
PPSN follows the format of seven numbers followed by either that integrates seamlessly with ROS will make the process
one or two letters. Applications for a PPSN can be made run smoothly.
through MyWelfare.
Revenue Payroll Notification
Personal Retirement Savings Account (PRSA) The Revenue Payroll Notification (RPN) replaced the employer
A Personal Retirement Savings Account is a long-term personal tax credit certificate or P2C on 1 January 2019 with the
pension plan for those who might not have an occupational introduction of PAYE Modernisation. The RPN shows the
pension or are self-employed. following information:

PRSAs are flexible plans that allow changes in employments. • Employee’s tax credits for the year.
There are two types: Standard and non-Standard PRSAs.
The former has capped charges, and investments are restricted • Employee’s income tax and USC cutoff points.
to particular types of funds. The Pensions Authority has a
helpful guide to PRSAs. • Previous pay, tax and USC deducted.

Real-Time Information • Income tax and USC exemptions, if applicable.

PAYE Modernisation came into effect on 1 January 2019 and
made it mandatory for employers to submit their payroll • Local Property Tax amount to be deducted, if applicable.
details in real time. Submitting payroll in real time improves
efficiency and reduces inaccuracies as discrepancies can be Employers can request an RPN directly from Revenue through
discovered quickly. their payroll software system. This allows instant updates of
changes to an employee’s tax credits. If you don’t use payroll
Reckonable earnings software, you can opt to receive Revenue Payroll Notifications
Reckonable earnings is your gross pay, including any benefit in (RPNs) and complete a form through ROS.
kind. This is relevant when it comes to calculating deductions
such as pension contributions and PRSI. Schedule E expenses
Expenses that are “wholly, exclusively and necessarily incurred
Revenue Online Service (ROS) Payroll Reporting in the performance of an employee’s duties” are known as
Almost all companies make payroll submissions to Revenue Schedule E expenses, and tax relief can be claimed on these.
electronically. Since PAYE Modernisation was introduced on
1 January 2019, payroll must be reported to Revenue in real Standard Rate of Tax and Standard Rate Cut-Off Point
time. ROS Payroll Reporting is one of two methods of reporting The standard rate of tax is 20%. Any income over the Standard
payroll in real time. With ROS Payroll Reporting, files are Rate Cut-Off Point is liable to tax at the higher rate, currently
created using payroll software and uploaded through ROS. 40%. Thresholds for the cut-off point are dependent on the
Each payroll submission must include the following individual’s circumstances. See also Income tax bands
information for each employee:
Small benefit relief
• Gross pay including wages or salary, overtime pay, bonuses The exemption is given in respect of noncash gifts or rewards
and holiday pay. offered by employers to their employees. An annual amount of
up to €500 can be given as a Christmas bonus or gift. Examples
• Payment date. of benefits that can be given are gift cards or vouchers, gym
membership or concert tickets. To find out more, read our
• Amount of Income Tax, Universal Social Charge and Local advice on the Small Benefit Exemption Scheme
Property Tax deducted.

• PRSI class and subclass.

• Employers’ PRSI.

• Local Property Tax (if applicable).

See also Direct Payroll Reporting and PAYE Modernisation.

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Tax relief at source Visit the Revenue website for the latest standard rates and
Certain payments, including health insurance premiums, thresholds of USC. Non-PAYE income over €100,000 is subject
qualify for tax relief at source, which means they need to be to a 3% surcharge. In addition, bonuses of over €20,000 paid
processed by payroll. Tax relief on mortgage interest may be to employees of banks who received state financial support
claimed by completing a TRS1 form. The Mortgage provider are subject to 45% USC. Capital allowances for buildings
will then grant the relief through reduced mortgage payments. and equipment are not subject to USC. Exemptions include
Similarly, relief may be given by providers of medical earnings below €13,000, payments from the Department of
insurance at source for medical insurance premiums paid by Social Protection, and other welfare payments.
individuals in respect of themselves, their spouse, children and
dependant relatives. Reduced rates of USC apply to individuals over 70 whose
income is €60,000 or less and those who hold a full medical
Taxsaver ticket card. The reduced rates are as follows for 2021:
This scheme was introduced in 1999 to encourage the use
of public transport for commuting to work. Tickets are • First €12,012: 0.5%.
administered through payroll. Annual and monthly tickets are
available for journeys by rail, tram and bus across all of the • Balance: 2%.
public transport routes. The cost of the ticket is deducted from
the employee’s gross pay. If your company is registered with Employee benefits such as the Cycle to Work scheme and
Taxsaver, the payroll administrator can order tickets online. Taxsaver transport tickets are not subject to USC. However,
Savings for employees of up to 52%—depending on the ticket occupational pension contributions are subject to USC.
type and tax band—on the cost of their commute (both PAYE A breakdown of how USC is calculated is available on the
and PRSI) and employers can save 10.75% on employers’ PRSI. Statement of Liability (previously the P21) which can be
To find out more, visit taxsaver.ie requested through MyAccount. Revenue has published a
guide to Universal Social Charge.
Universal Social Charge
Universal Social Charge is a tax payable on gross income, To find out more about how you can use technology to
including income from employment, self-employment, rental, manage your payroll processes, visit the Sage website.
dividend and shares.

USC is payable at the standard rate or the reduced rate,

depending on the individual’s circumstances. The standard
rates and thresholds for 2021 are as follows:

• First €12,012 at 0.5%.

• Next €8,675 (up to €20,687) at 2%.

• Next € 49,357 (up to €70,044) at 4.5%.

• Balance at 8%.

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