Payroll Guides

Plain answers for Irish employers: the January 2027 changes, the minimum wage, My Future Fund, director payroll and switching provider.

The new tax year

January 2027 payroll: what changes

Minimum wage, PRSI threshold, tax bands and USC, and what to check.

Minimum wage 2027: €14.94 an hour

Up 79 cent from 1 January, with a higher PRSI threshold alongside.

Pensions

My Future Fund: what employers need to do

Who's enrolled, what you deduct, and what you have to do.

Directors

Paying yourself as a company director

Director payroll, PRSI and what Revenue expects.

Registering as an employer with Revenue

Do it before your first pay day.

Switching

Switching payroll provider

January is easiest, but mid-year works too.