Paying yourself as a company director
A director who takes a salary from their company is paid through payroll like an employee: the company registers as an employer with Revenue, deducts PAYE, USC and PRSI, and reports each pay run. Directors who own more than half the company usually pay Class S PRSI, and director-only payrolls don't need My Future Fund.
Register first
The company must register with Revenue as an employer before it pays anyone, including a director. See employer PAYE registration.
Every pay run
- Revenue Payroll Notification for the director's tax credits
- PAYE, USC and PRSI deducted
- The pay run reported to Revenue on or before the pay date
- Revenue's monthly statement paid on time
PRSI class
Directors who own more than half the company's shares usually pay Class S PRSI, with no employer PRSI. Other directors are usually Class A. Getting the class right matters for both cost and benefits.
My Future Fund
A payroll of directors paying Class S PRSI has no eligible employees for auto-enrolment, so there's nothing to register until you hire staff.
Our Director package runs payroll for 1 or 2 directors for €29.99 + VAT a month. Get started.
Last checked 13 November 2026 against CRO and Revenue guidance. This is general information, not legal advice for your company.