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Payroll/PAYE Overview
Get insights into PAYE payroll costs and compliance requirements
Payroll Details
Enter the average annual gross salary per employee
How often do you plan to pay employees?
Resultado atualiza automaticamente conforme você digita.
PAYE Setup Checklist
1
Register with Revenue
Register as an employer and get your employer number
2
Employee Setup
Collect employee details, PPS numbers, and tax credits
3
Payroll System
Set up payroll software or manual calculation system
4
Compliance Routine
Submit PSR on or before each pay date and distribute payslips
Key PAYE Rates (2026)
Employee Deductions:
- • Income Tax: 20% / 40%
- • USC: 0.5% / 2% / 3% / 8%
- • Employee PRSI: 4.2%
- • Pension (auto-enrolment): 1.5%
Employer Costs:
- • Employer PRSI: 11.25%
- • Pension (auto-enrolment): 1.5%
- • Gross salary
Tax Credits:
- • Personal: €2,000
- • Employee (PAYE): €2,000
- • Various additional credits
Estimate only. These calculations use standard 2026 rates and may not reflect your exact situation. Professional advice is recommended.