Registering as an employer with Revenue

Quick answer

A business must register with Revenue as an employer before it pays its first employee or director. Registration is done online through ROS. Once registered, every pay run must be reported to Revenue.

When

Before the first pay day. Paying wages without being registered means the pay runs can't be reported to Revenue on time.

How

Through ROS, Revenue's online service, using the business's tax registration. You'll need details of the business, the expected number of employees and the date of the first pay day.

After you register

  • Get each employee's Revenue Payroll Notification before paying them
  • Report every pay run to Revenue on or before the pay date
  • Pay Revenue's monthly statement on time
  • Register with My Future Fund once you have eligible employees

We register you for €99.99 + VAT and set up your payroll the same week. Get started.

Last checked 13 November 2026 against CRO and Revenue guidance. This is general information, not legal advice for your company.