Payroll Services for Ireland and the UK

Irish payroll: PAYE, USC, and PRSI

Irish payroll deducts Income Tax under PAYE, Universal Social Charge, and Pay Related Social Insurance from employee wages, while employer PRSI is calculated separately on gross pay. Revenue expects a payroll submission for every pay date, detailing gross pay, deductions, and net pay for each employee. Late or incorrect submissions can delay tax clearance certificates — a practical blocker for companies tendering for public contracts or renewing certain licences.

FinnAccountings maintains employee records including PPS numbers, tax credit certificates downloaded from Revenue, and USC status. When an employee's circumstances change — medical card holder, full USC exemption, emergency tax — we apply the correct basis immediately rather than waiting for a year-end overpayment refund.

Benefit-in-kind items such as company cars, medical insurance, and share options integrate into payroll calculations and annual BIK reporting. Small benefit exemptions and remote working allowances are applied where qualifying conditions are met, with documentation stored against each employee file.

• Revenue payroll submission on or before pay date
• Automatic tax credit and USC certificate import
• Employer and employee PRSI calculations
• Benefit-in-kind tracking and annual returns

UK payroll: RTI, NI, and statutory payments

UK employers operate Pay As You Earn income tax and employee National Insurance, plus employer NI, reporting each pay run to HMRC through Full Payment Submissions under Real Time Information. Earlier year-end forms are largely replaced by cumulative RTI data, but P60s, P45s, and P11D benefit reporting remain essential for employees and HMRC.

Statutory Sick Pay, Statutory Maternity Pay, and Shared Parental Pay require correct eligibility tracking and reclaim procedures where applicable. FinnAccountings calculates qualifying periods, applies the correct weekly rates, and records employer recoveries against HMRC liabilities.

Pension auto-enrolment obliges UK employers to enrol qualifying workers into a scheme, make minimum contributions, and re-enrol opt-outs on a three-year cycle. We integrate with leading pension providers and track postponement, opt-out, and contribution rate changes without breaking RTI submission deadlines.

Director remuneration and single-employee companies

Many Irish and UK small companies employ only the founder-director. Remuneration strategy — salary versus dividends — affects corporation tax, personal income tax, and social insurance across both jurisdictions. FinnAccountings models the employer cost of a proposed salary, including employer PRSI or employer NI, and shows the net take-home after PAYE, USC or NI, and pension contributions.

Irish proprietary directors may face restricted tax credits and specific PRSI rules depending on shareholding and working hours. UK director NICs follow annual earnings periods with different treatment from standard employees. Our payroll engine applies director-specific logic so submissions match Revenue and HMRC expectations.

Minimum wage, working time records, and employment contract terms sit outside pure payroll calculation but affect compliance. We flag when proposed pay rates fall below National Minimum Wage or fail to meet pension qualifying earnings thresholds.

• Director salary versus dividend modelling
• Single-employee and micro-employer support
• Pension contribution calculations
• Minimum wage and auto-enrolment threshold checks

Cross-border and remote teams

Remote work has blurred jurisdictional lines. An employee resident in Ireland working for a UK company — or the reverse — may create withholding obligations in both countries depending on treaty relief and employer permanent establishment. FinnAccountings documents the pay location, tax residency, and applicable treaty articles for each worker so your adviser can confirm treatment.

Posted workers and A1 certificate requirements still matter for Irish and UK nationals working temporarily abroad within the EU or UK. We store certificate references and renewal dates alongside employee records.

Contractor versus employee misclassification remains an HMRC and Revenue focus area. While legal classification is a matter for employment law advice, our onboarding workflow captures engagement terms that help your advisers assess IR35 or Irish employment status risk before payments begin.

Payslips, leave, and employee self-service

Employees receive compliant payslips showing gross pay, each deduction, and net pay, accessible through a secure portal or email delivery. Irish payslips meet Payment of Wages Act requirements; UK payslips include cumulative tax and NI figures required for employee verification.

Annual leave, sick leave, and TOIL balances can be tracked within the platform, reducing disputes at year-end. Public holiday entitlements for Irish workers and bank holiday treatment in the UK are configured to your employment contracts.

Self-service lets employees download P60s, update bank details subject to approval, and view pension contribution history — reducing HR admin for small teams that lack a dedicated people function.

Year-end reporting and bookkeeping integration

Irish employers file annual P35-equivalent reconciliation through cumulative payroll submissions, with P60-equivalent statements issued to employees by 15 February following the tax year. UK employers issue P60s by 31 May and file final FPS reporting for the tax year, plus P11D returns for benefits by 6 July.

Every payroll run posts journal entries to your nominal ledger: gross wages, employer taxes, pension costs, and net pay liabilities. Bank payments reconcile against payroll reports so your accounts always match what left the company account.

When your accountant prepares corporation tax or personal returns, payroll data flows into Form 11, SA100, and CT600 without re-keying. Director remuneration, benefit-in-kind, and pension deductions appear consistently across payroll, accounts, and tax filings.

• P60 and end-of-year employee statements
• P11D and Irish BIK annual returns
• Automatic payroll journals to bookkeeping
• Reconciliation reports for each pay run

Frequently asked questions