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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

When you employ staff, there are employer obligations you need to meet.

As an employer, you are required to make deductions from your employees earning a wage, salary or schedular payments. This is known as PAYE (pay as you earn). You must deduct and pay PAYE tax on your employees' behalf by the due dates. This is to avoid penalties and interest charges.

If you pay your employees other benefits and allowances, including employee share schemes (ESS) you also have obligations you must meet.

You are required to keep full and accurate wage records for 7 years.

All employees must fill in either an IR330 Tax code declaration (for employees) or an IR330C Tax rate notification for contractors receiving schedular payments.

Am I an employer?

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