Small business payroll in Ireland: what our service includes and how it works

Small Business Payroll handles payroll calculations, payslips and the associated Revenue submissions for small businesses in the Republic of Ireland. Annual packages start at €329 plus VAT for up to five employees paid monthly or every four weeks. You send us the pay information, check the payroll summary and make the payments to your staff, Revenue and, where applicable, MyFutureFund.

Here's what the service costs, how to get started and what happens each payday. If you employ staff in Northern Ireland or elsewhere in the UK, use our UK payroll service, which operates under different tax and pension rules.

How much does the payroll service cost?

The annual fee depends on the number of employees and how often you pay them.

These are service fees for a year, not monthly charges. They do not include wages, employer PRSI or employer pension contributions. Monthly and four-weekly payroll also mean different schedules: monthly normally gives you 12 paydays a year, while four-weekly normally gives you 13.

For example, a business with three employees paid monthly falls within the €329 plus VAT annual package. If that business pays the same three employees weekly, the annual service fee is €429 plus VAT.

For more than 10 employees, ask us for a quote. Employment-contract support costs extra, as do separately agreed bookkeeping, tax and accounts services. If you need historic payroll corrections, an additional pay run or help with work outside the Republic of Ireland, explain that before choosing a package so we can confirm the scope and price.

You can check the available packages on our payroll pricing page.

What we handle, and what stays with you

Our standard service covers employer registration with Revenue where needed, payroll processing, payslips, payroll-related Revenue returns and correspondence, and support with MyFutureFund contributions.

Outsourcing gives you help with the work. You remain the employer: Revenue makes clear that responsibility for payroll compliance stays with you, even when you use a payroll company. Pay and deductions must be reported to Revenue on or before payday, so tell us before changing a planned payment date.

For weekly pay in arrears, you send Monday's timesheet for the previous week, receive the completed payroll by Wednesday and pay staff on Friday. Current-week weekly payroll is also available; agree the cut-off and how to report hours that have not yet been worked.

Fortnightly, four-weekly and monthly deadlines may fall before the end of the period being paid. Include the expected remaining hours as agreed with us, then report any difference promptly so we can arrange the correction. Tell us as soon as you spot an error, especially if it affects the amount an employee should receive.

How do you pay staff, Revenue and pension contributions?

There are separate payments to plan for. Your payroll service fee does not cover them.

Staff: pay each employee the take-home amount shown on the payroll summary. We calculate the figure; you transfer the money.

Revenue: pay the payroll tax liability, including employee deductions and employer PRSI. The standard monthly deadline is the 14th of the following month, extended to the 23rd where the return is filed and payment made through ROS. Different payment schedules can apply to approved quarterly or annual remitters. Follow the arrangement that applies to your business, as explained in Revenue's payment guidance.

If you use Revenue's variable direct debit, the monthly balance is collected on the third-last working day of the following month. Keep enough money in the account and check that the collection succeeds. A failed payment needs attention; setting up the mandate does not remove your responsibility to pay. See Revenue's direct debit guidance.

MyFutureFund: contributions are paid separately to NAERSA. Payments are due by 6.30pm on the employee's payday. With a direct debit in place, collection happens automatically on or shortly after payday; if paying by card, you need to make the payment through the employer portal. These are the scheme's payment arrangements, not the monthly Revenue timetable.

What does MyFutureFund add to payroll?

MyFutureFund began on 1 January 2026. NAERSA uses Revenue payroll information to identify and enrol eligible employees. Its assessment considers age, the €20,000 annual earnings threshold across an employee's jobs, and pension coverage recorded through payroll. The normal age range is 23–60, and enrolment applies to eligible employments without qualifying pension coverage. Follow NAERSA's instructions for each employee rather than making an assumption from their salary alone. See the official eligibility explanation.

In 2026–2028, the employee contributes 1.5% of gross pay, the employer contributes 1.5% and the State adds 0.5%, subject to the scheme's earnings rules. The contribution rates increase in stages after that. The official contributions guide explains the rates and €80,000 annual earnings threshold.

For an enrolled employee earning €2,000 gross in a month, assuming the full amount is subject to contributions, that means €30 from the employee, €30 from you and €10 from the State. Your €30 is an additional employment cost, separate from wages and employer PRSI.

We calculate and report the contributions, show the payroll amounts on payslips and summaries, and help set up the payment mandate. You fund the employer contribution and ensure the payment is made. Employee opt-out and suspension requests are handled through the scheme, with payroll following NAERSA's instructions.

Where can you and your employees see payroll information?

Through the members' area, you can view pay summaries, approve timesheets and manage annual leave. Employees can use the Apple or Android app to view payslips and submit timesheets and leave requests. Securely emailed payslips are available if you prefer.

We can also provide a payroll file for you to upload to QuickBooks, Sage or Xero. Tell us which accounting package you use and confirm the required file format.

What about employment terms and payslips?

You must give employees their core employment terms in writing within five days of starting, and a fuller written statement within one month. A suitable contract can include these statements, but the legal requirement is to provide the specified written terms. The Workplace Relations Commission explains what each statement must contain.

Employment-contract support is an optional extra. Ask what is included and what it will cost for your team before ordering it.

Employees must also receive a payslip with each wage payment, or as soon as possible after payment by bank transfer, under WRC payslip guidance. Our service prepares and provides the payslips. Your wider responsibilities for pay, working time, leave and employment terms continue throughout the employment.

Ready to arrange your payroll?

Tell us how many people you employ, how often you want to pay them and your next payday. That gives us a useful starting point for confirming the package and setup.

Call 01 234 3788 or email info@smallbusinesspayroll.ie to discuss your payroll.