An employer in Ireland is required to register with Revenue as an employer to calculate, deduct, and pay any Income Tax, PRSI, USC, and LPT tax liabilities.
For information on registering with Revenue as an employer, see www.revenue.ie.
Legal entities for your organisation are configured in Org Set-up > Org Payroll Set-up > Organisation. Several key pieces of information are required to set up a legal entity for Payroll in Ireland. Two key areas are the Tax Authorities tab and the Revenue Parameters tab.
Taxation parameters for a given Irish legal entity are set in the Revenue Parameters tab of Org Set-up > Org Payroll Set-up > Organisation. The fields include the following:
- Employer's PAYE Registration Number
- Tax Advisor Identification Number
- PRSI Class
- Arrestment Admin Fee
- EWSS Registered
Dayforce must send Revenue information that requires an employer’s reference number, and certain departments require different reference numbers.
When you register as an employer, you are provided with an Employer PAYE Registration Number. Your organisation can have more than one Employer PAYE Registration Number, depending on its needs. You enter the registration number that you are given in the Employer's PAYE Registration Number field.
If you have engaged Dayforce, Inc. as your organisation's tax adviser, enter their TAIN number in the Tax Advisor Identification Number field. If Dayforce, Inc. isn’t your tax adviser, or you do not have one, leave this blank.
Important: Dayforce, Inc. managed customers must have the TAIN included as part of their implementation so they can submit files to ROS.
Select your PRSI Class in the PRSI Class drop-down list.
Enter an amount in the Arrestment Admin Fee field. If there is no fee, enter 0.
Select the EWSS Registered checkbox to indicate that your organisation has registered for the Employee Wage Subsidy Scheme.
The ROS Certificate section is provided for you to enter the ROS digital certificate that Revenue has provided to you (the file format is .p12.bac) for you to securely transmit payroll data using ROS. The following options are available in the ROS Certificate section:
- Current Certificate: Displays the current ROS digital certificate.
- Remove: Button to remove the contents of the Current certificate field.
- Expiry Date: Field for the expiry date of the current certificate.
- Certificate: Field that works in conjunction with the Select File button to select a ROS digital certificate.
- Select File: Button that launches a dialog box in which you can locate your ROS digital certificate, whether you are entering it for the first time or changing digital certificates.
- Password: Password that corresponds with your ROS digital certificate.
- Save Certificate: Button to save any changes you have made.
Federal/Business ID Number: Field when you are setting up the legal entity or legal entities for your organisation in Org Set-up > Org Payroll Set-up > Organisation.