An employer record in Ireland is the formal registration created when a business registers with Revenue as an employer. It is an important part of any EOR (employees of record) process. We are often also asked what are the benefits of EOR as well and we are glad to speak with you and your organisation to explain the details
An Employer of Record (EOR) provides the employer registration needed to operate payroll under the Irish PAYE system and legally employ staff in Ireland. Once the employer record is in place, the ongoing PAYE filing can be handled in house or through outsourced payroll services.
What Does the Employer Record Contain?
The employer record contains the legal name of the business, registered address, contact information, Employer Registration Number, business entity type, and relevant tax registration numbers.
Employer Registration Number
In Ireland, an Employer Registration Number (ERN) generally refers to the number an employer uses with Revenue Commissioners for payroll and employment tax purposes under the PAYE system.
Today, this is usually your:
- Employer PAYE Registration Number
- Your business’s Tax Registration Number used for payroll submissions through ROS.
It is used for:
- PAYE payroll reporting
- PRSI and USC deductions
- Employee tax submissions
- Revenue payroll correspondence
- Employment verification forms
You can usually find it:
- On Revenue letters
- In ROS
- On employee payslips
- In payroll software
- On Employment Detail Summary records
Why Must Employer Records Be Kept Active and Accurate?
Every Irish employer is required to maintain an active and accurate employer record. The record is tied to real-time payroll reporting through Revenue’s PAYE Modernisation system.
The Link Between Employer Records and PRSI
The record is connected to the employer’s PRSI obligations. Employer PRSI is calculated and reported as part of each payroll submission.
Updating Your Employer Record
If a business changes its address, legal structure, or contact details, these changes should be reflected in the employer record through Revenue’s Online Service (ROS).
Employee Registration Number
For new businesses, registering as an employer is completed online through ROS. Once approved, Revenue issues the Employer Registration Number.
