Updated 18 September 2026
The central rule: report on or before pay day
Irish employers must report payroll information to Revenue each time an employee is paid, on or before the pay date. A clean process therefore needs an agreed cut-off for changes before payroll is finalised.
Before every payroll run
- Confirm hours, salary, overtime, bonuses and taxable benefits.
- Record starters, leavers, leave and any changes to employee details.
- Check the correct Revenue Payroll Notification is available.
- Confirm the bank payment date matches the payroll date.
After submission
Review confirmation from the payroll software, deal with corrections promptly and check the monthly statement generated by Revenue. Keep payroll records, approvals and reports together so the audit trail is easy to follow.
Official guidance
Revenue — paying employees’ tax
This article provides general information and is not a substitute for advice based on your circumstances.