Registration of employers


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In order to pay PRSI contributions to the Collector-General, an employer must register with the Revenue Commissioners as an employer. If you are not registered yet, do so immediately by filling in a form TR1 or TR2 and returning it to the Registration Section in your Regional Revenue Office. This applies to all employers who have an employee, whether or not income tax and PRSI are payable (see Revenue's publication IT50 PAYE/PRSI Guide for Small Employers).

Under Social Welfare legislation, an employer who fails to pay PRSI contributions for an insurable employee is liable to severe penalties.

Last modified:24/09/2008
 

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