Taxes Consolidation Act 1997 section 985G

Return by employer

Section 985G sets out the obligations on employers to submit payroll data to Revenue on or before making any payment of emoluments, and to file monthly returns and pay over income tax deducted.

• Employers must notify Revenue of each employee's emoluments, date of payment, tax deducted or repayable, and any other prescribed information before or at the time of paying the employee.
• A monthly return of total tax deducted or repaid must be filed by the return date (the 14th of the following month), and the tax due must be paid to the Collector-General by the due date.
• Revenue will issue a summary statement for each income tax month which is automatically deemed to be the employer's return, unless the statement does not accurately reflect the emoluments paid or the tax liability.
• Where a return is filed more than four years after the end of the relevant tax year, the employer loses entitlement to any repayment, although Revenue may offset a repayment against a liability arising in the same return.