Becoming an Employer for the first time in Ireland

Compu-Pay will relieve you the complex burden Employing staff for the first time, and helping with your tax obligations. When you set up a company with the intention of employing staff, you must first ensure that you are registered for Employers PRSI with the Revenue Commissioners. Non-resident persons, other than companies requiring to register in Ireland should complete Form TR1(FT).

When you take on that first employee it is important to get their P45 from their previous employer and then register them as your employee online which we can do for you. Once you have done this, Revenue will make available the employees tax credit, bands and USC rates through ROS Revenue Online Service.

You will be obliged to return to Revenue the payroll taxes deducted from each employee online via a P30 return which we can do for you.These returns are periodic in nature and are due for filing and payment by the 23rd of the following month (i.e. your January 2017 P30 will be due for filing and payment by 23 February 2017).

You will also be obliged to file a year end P35 return with Revenue which we can do on your behalf. This form gives details of all tax deducted from your employees during the year. Specifically it details all Income Tax, Employers and Employees PRSI and the Universal Social Charge.

Employers are responsible for ensuring all their employees receive certain basic employment rights. These rights are governed by detailed employment legislation. If you employ people or are setting up a business that will employ people you need to be familiar with your responsibilities and your employees’ rights.

Here we outline the responsibilities of employers. The focus is on your duties to your employees. You can get more information from the Workplace Relations Commission's Information and Customer Service or from bodies representing your sector such as IBEC (the Irish Business and Employers Confederation) or ISME (Irish Small and Medium Enterprises Assocation) or the Small Firms Assocation. The guide for employers, Employment Law Explained (pdf) and the general guide to employment law (pdf) are available on workplacerelations.ie.

The Employers' Disability Information Service provides information and advice for employers on employing staff with disabilities.