Registration of employers for Pay As You Earn (PAYE)

Separate registration numbers for the same employer

You may choose to have separate registration numbers for different groups of employees. For example, where you:

• have a number of branches, with each registered separately for Pay As You Earn (PAYE) (employees in each branch must be paid from that branch, not from head office)
• have separate wages records for different employee groups (for example, office and factory)
• pay an employee a salary and a pension
• are a limited company and wish to make PAYE, Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) returns under a separate registration number for directors.

If an employee transfers from one registration number to another you must follow the P45 procedure, outlined in when an employment ends.

You can either:

• make all payments due to the Collector General under each registration number
• arrange with us to pay all amounts under the 'head office' registration number.

Next: Change of ownership of a business