Registration of a Company for Tax Purposes

Details of when and how to register as an employer (PAYE/PRSI) are contained in this document.

A general description of Social Insurance (PRSI) in Ireland is contained in this document. The coverage of PRSI and how it is calculated is also discussed.

The reasoning behind the provision of Social Insurance and the merits of the system are presented in this document.

Information on Social Insurance for people working abroad is contained here. It covers Social Insurance and EU Regulations for workers who go from one country to another covered by these Regulations and Bilateral Social Security Agreements for people moving between Ireland and the other countries involved.

Registration with the Revenue Commissioners for Income/Employers PRSI/VAT is discussed in this document. The relevant Forms to be completed are also indicated.

A summary of the rules of Irish corporate residency is contained in this document.

The scope of corporation tax, who pays corporation tax and at what rate is contained in this document.

A company?s corporation tax payment calendar is described in this document.