Employer Tax Contributions

Tax Type	Rate	Base
PAYE (Income Tax)	20% / 40%	Employee's Gross Income
PRSI (Employer)	8.8% / 11.05%	Employee's Gross Income (Varies by weekly earnings)
USC (Universal Social Charge)	0.5% - 8%	Employee's Gross Income
LPT (Local Property Tax)	Varies	Residential Property Value

Filing & Compliance

• Submit monthly PAYE, PRSI, USC, and LPT returns by the 14th of each month (extended to 23rd via ROS).
• Register with Revenue Commissioners for a tax registration number (PAYE, PRSI, USC).
• Provide employees with a P60 by December 31st each year.

Income Tax Brackets

Income Range (Single Person)	Tax Rate
Up to €42,000	20%
Balance	40%

Employee Contributions

Deduction Type	Rate	Cap
Universal Social Charge (USC) - First Band	0.5%	€12,012
Universal Social Charge (USC) - Second Band	2%	Next €15,370 (up to €27,382 total)
Universal Social Charge (USC) - Third Band	4.5%	Next €49,357 (up to €76,739 total)
PRSI (Class A)	4.1%	No specified cap, but earnings under €352/week are exempt

Personal Allowances

• Personal Tax Credit: €2,000 for single individuals.
• Employee Tax Credit: €2,000 (maximum).
• Married Couple's Tax Credit: €4,000 (jointly assessed).