Note 01Route summary
We register your business as an employer with Revenue for PAYE/PREM so you can operate payroll and remit deductions correctly from your first pay run.
Ref RERP-05, typed for the wall
Company formation & business setupFor employers
Revenue employer registration (PAYE/PREM)
Registered as an Irish employer for PAYE, PRSI and USC through ROS, before your first payday.
PAYE
Employer tax
ROS
Online access
Free
Revenue fee
0 to 2 wks
Registration
Folder 01. Route file, Revenue employer registration (PAYE/PREM)
Free
Revenue does not charge to register an employer for PAYE, PRSI and USC. Registration is completed through ROS and an employer registered number is issued.
Register before the first payday
Employer registration must be in place before you pay anyone, and Revenue's real-time PAYE system expects a submission on or before every payday.
What we'll do for you
Registered as an Irish employer for PAYE, PRSI and USC through ROS, before your first payday.
Ledger · Revenue employer registration (PAYE/PREM)
Entry 01 · registered
Assess the obligation
We confirm you need employer registration and gather your company or business tax number and first-employee details.
Allow1 to 2 days
Entry 02 · registered
Set up ROS access
We set up or confirm your ROS digital certificate so the company can transact with Revenue online.
Allow3 to 5 days
Entry 03 · registered
Register for PAYE/PREM
We complete the employer (PREM) registration through Revenue's eRegistration service.
AllowWeek 1
Entry 04 · registered
Receive your employer number
You get your registered employer number and confirmed start date, ready to operate PAYE.
AllowWeek 1 to 2
Entry 05 · registered
Payroll-ready handover
We confirm you can report pay and deductions on or before each payday and point new hires to PPS and myAccount.
AllowBefore first pay run
Balance · fee scoped to your situation
Price on request
We confirm a fixed fee before any work begins. The €70 Book Consultation cost is separate.
0to0
weeks to a decision
Lodged with the fee
Free
Queries handled for youTracked weeklyFigures are indicative
EUR 0
full tank, official charges onlyEF
Revenue PAYE/PREM registration feeFreeROS digital certificateFreePPS number for each new hireFree
The registration itself is free. Your ongoing cost is payroll software and processing, not the Revenue registration.
receipts, in the vitrine
Revenue
Free
ROS digital
Free
PPS number
Free
Free
Permit sponsors get checked
05 watchReal-time reporting since 2019
06 officialEmployer PAYE/PREM versus corporation tax registration
| Criteria | Employer (PAYE/PREM) | Corporation tax (TR2) |
|---|---|---|
| Revenue tax head | PAYE, PRSI, USC | Corporation tax |
| When to register | Before first payday | When trading starts |
| Revenue fee | Free | Free |
| Filed through | ROS eRegistration | ROS eRegistration |
| Ongoing obligation | Report on or before each payday | Annual CT1 return |
Set up ROS access
1wk
Complete employer registration (PREM)
1wk
Receive employer registered number
1wk
0 wk
0 wk
0 wk
0weeks
Assess the obligation
Set up ROS access
Register for PAYE/PREM
Receive your employer number
Payroll-ready handover
Company or business tax registration numberThe date your first employee startsThe estimated number of employeesBusiness address and contact detailsROS access or written authority to set it up on your behalfPPS numbers for the first employees, where already available
Q01When do I need to register as an employer?
Before your first pay run, once you take on any employee subject to PAYE, PRSI and USC deductions. Revenue's real-time system expects a payroll submission on or before every payday, so the registration has to be in place first.
Q02Is this the same as registering the company?
No. Employer registration is a separate Revenue tax head added to your existing business, alongside corporation tax and VAT. We arrange it together with your other registrations so nothing is missed.
Q03How much does employer registration cost?
Revenue does not charge to register an employer for PAYE, PRSI and USC. Registration is completed through ROS and a registered employer number is issued at no fee.
Q04Why does this matter for employment permits?
Permit applications are cross-checked against your Revenue employer registration. A company that is not registered for PAYE/PREM, or has gaps in its filings, will struggle to sponsor a Critical Skills or General Employment Permit.
Q05What do my new employees need to do?
Each employee needs a PPS number and should register the new job in Revenue's myAccount so their tax credits attach correctly. If they do not, they may be taxed on an emergency basis until it is fixed.
Official
Becoming an employer, Revenue hub
Read Revenue's official guidance on registering as an employer and your ongoing PAYE obligations.
revenue.ie
Do firstFree
ROS, register for PAYE/PREM
Complete the employer (PREM) registration electronically through Revenue's eRegistration service.
ros.ie
Guide
Registering for tax as a business
Check the full list of tax registrations, employer PAYE sits alongside CT and VAT for most companies.
revenue.ie
GuideFree
Get a PPS number
Point new hires from abroad here, they need a PPS number before payroll can tax them correctly.
gov.ie
Guide
Starting your first job, Revenue
Share with employees so they register the job in myAccount and avoid emergency tax.
revenue.ie
GuideEUR 1,000 fee
Employment permits hub (DETE)
An active employer registration is expected before you sponsor non-EEA workers for permits.
enterprise.gov.ie
Note 02Booking note
Each employee needs a PPS number and should register the new job in Revenue's myAccount so their tax credits attach correctly. If they do not, they may be taxed on an emergency basis until it is fixed.
Ref VW-BOOK, typed for the wall
Figures on this page are indicative and depend on your circumstances and current DETE and ISD rules.