Irish payroll · PAYE · PRSI · MyFutureFund

Payroll Services
for Small
Irish Business.

Payroll rules apply from your first employee — including a director taking a salary. Forti handles PAYE, USC, PRSI, payslips and Revenue reporting for small Irish teams, so you do not have to build an in-house payroll function.

Get a Free Payroll Review Monthly from €30 + VAT/employee →
Small business payroll plans
Monthly payroll — per employee
€30 + VAT
PAYE registration
€150 + VAT (once-off)
Pay calculations + payslips
✓ Included
Revenue submissions
✓ On or before pay date
Director payroll + PRSI review
✓ Included
MyFutureFund (AEPN) support
✓ Included
Weekly / fortnightly payroll
Custom quote
Historical / corrective work
Quoted on request
Get an Exact Quote →
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From
€30 + VAT/employee/month
📋
Revenue submissions
On or before pay date
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Monthly payroll from
€30 + VAT/employee
📍
Based in
Sandyford, Dublin 18

This Service Is for You If

Forti's small business payroll service works for any Irish employer — from a sole director to a team of ten.

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You are paying yourself as a director
A director's salary must go through PAYE. PAYE and USC apply, and your PRSI class depends on your ownership percentage. Forti checks this before the first payment.
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You are hiring your first employee
Revenue reporting, payslips, PRSI and MyFutureFund all apply from day one. Forti sets up the employer PAYE registration and payroll structure before the first pay date.
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You are managing payroll in spreadsheets
Spreadsheet payroll creates Revenue compliance risk. Forti reconciles year-to-date records and moves you to a proper PAYE Modernisation-compliant process from the next cycle.
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You want to switch payroll provider
Forti takes over mid-year, reconciles all year-to-date figures from your current system and processes the next run without interrupting employee pay.
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You want to know the full cost of a new hire
The salary in your offer letter is the start. Employer PRSI and MyFutureFund sit on top. Forti models the annual employment cost before you make the offer.
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MyFutureFund, BIK or ERR has added complexity
Forti handles AEPNs, benefit-in-kind valuations and Enhanced Reporting Requirements as part of the managed payroll service.

What Forti Handles Each Pay Cycle

Six tasks completed every pay period — so you receive payslips and a clear summary, not a spreadsheet to manage.

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Pay calculations
Gross pay, PAYE, USC, PRSI, pension deductions, Benefit in Kind and agreed adjustments calculated for each employee using the current Revenue Payroll Notification.
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Payslips and payroll reports
Electronic payslips issued to each employee showing gross pay, deductions and net pay. Payroll summary and control reports issued to the employer.
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Revenue submission — on or before pay date
The payroll submission is made to Revenue on or before the date employees are paid. Not at month end — on or before each pay date, as required under PAYE Modernisation.
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Starters, leavers and changes
New employees, final pay, leave, bonuses, changes in hours and pay updates processed in the correct pay period with the right tax and PRSI treatment.
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MyFutureFund and AEPN handling
AEPNs applied as they arrive, employee and employer contributions shown on payslips, and NAERSA contribution information submitted as required.
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BIK and ERR reporting
Taxable benefits valued and processed through payroll. Agreed Enhanced Reporting Requirement categories reported to Revenue on or before the provision date.

Director Payroll and PRSI Class

A director's salary goes through PAYE — but the PRSI class is not automatic. It depends on ownership and working arrangements and should be confirmed before the first payment.

Director positionLikely PRSI treatmentWhat to do
Owns or controls 50% or more Class S — self-employed contributor Run PAYE and USC through payroll. No employer PRSI applies under Class S. PRSI is paid with the Form 11.
Owns or controls less than 50% Not automatic — assessed case by case Do not assume Class A or Class S. The Department of Social Protection's Scope Section may need to confirm the correct class where the position is uncertain.
Already treated as Class A Employee and employer PRSI can apply Review the RPN, payroll class and pension position before processing pay. MyFutureFund enrolment may also apply where Class A conditions are met.
A Class S director is treated as self-employed for MyFutureFund and is not eligible for enrolment through that employment. A director paying Class A may be enrolled if the wider MyFutureFund conditions are met. Forti confirms the correct class before the first payroll run.

The Full Cost of Employment — Beyond the Salary

The salary offered is the starting point. Employer PRSI and MyFutureFund sit on top of gross pay and should be in your budget before you make an offer.

Gross salary
The contractual figure
The pay agreed in the employment contract before any employee deductions. This is not the cost to the business.
Employer PRSI — Class A (until 30 Sep 2026)
9% up to €552/week · 11.25% above
From 1 October 2026 these rates increase to 9.15% and 11.40%. Forti applies the correct rate for each pay date.
MyFutureFund employer contribution (2026)
1.5% of gross earnings
For each enrolled employee. The employee contributes 1.5% and the State adds 0.5%, subject to the scheme's earnings rules.
MyFutureFund — who may be enrolled
Age 23–60 · €20,000+ earnings
Employees without qualifying supplementary pension coverage, earning €20,000 or more across all employments. NAERSA sends an AEPN when enrolment is due.
Forti can model the full annual employment cost — salary, employer PRSI and MyFutureFund — using your proposed salary and pay frequency before you issue an offer letter. Request a cost model →

Employee or Contractor — Check Before You Pay

Calling someone a contractor in an agreement does not decide the tax treatment. Revenue uses the five-step framework from the Supreme Court's Karshan judgment.

1
Is there an exchange of work for pay or another form of remuneration?
2
Must the worker provide the service personally, with little or no ability to send a substitute?
3
Does the business control what, how, when or where the work is done?
4
Do the wider facts show an employment relationship rather than an independent business?
5
Does any legislation change the result reached under the earlier questions?
If the relationship is employment, the worker should be put through payroll from the outset. Correcting a misclassification is usually simpler early — Revenue has full access to payroll records and will assess the working relationship if the position is queried.

How Forti Runs Your Payroll

Five stages — from initial review through to payslips and Revenue submission each pay cycle.

1
Payroll review
Confirm employer registration, pay cycle, employees, directors, PRSI classes, pensions and MyFutureFund position.
2
Set up or transition
Create payroll records or reconcile year-to-date data from your existing system or previous provider.
3
Changes collected
Approved hours, leave, bonuses, benefits, expenses, starters and leavers by the agreed cut-off.
4
Payroll processed
RPNs applied, pay and deductions calculated, payroll summary issued to you for approval.
5
Payslips and submission
Payslips released and Revenue / MyFutureFund information submitted on or before the pay date.

Payroll Mistakes Small Businesses Make

Reporting payroll after the pay date
Revenue requires the submission on or before the date the employee is paid — not at month end. Late submissions trigger a Revenue compliance flag and interest can apply.
Paying a director outside payroll
Salary and bonuses paid to a director must be processed through payroll. Amounts taken outside this — as "drawings" in a limited company — can create PAYE and director loan issues.
Using the wrong PRSI class for a director
Director ownership and working arrangements determine the PRSI class. Getting this wrong affects the director's social welfare entitlements and the company's employer PRSI liability.
Treating net pay as the total employment cost
Employer PRSI and MyFutureFund contributions sit on top of gross salary. Budgeting only for the take-home amount understates the real cost of every hire.
Ignoring benefits and ERR reporting
BIK and Enhanced Reporting Requirements apply even where the cash salary is correct. Company cars, private health insurance and certain expenses must be reported on or before provision.
Waiting until year-end to fix payroll errors
Late corrections affect employee tax records, PRSI histories and the annual accounts. Revenue's payroll data is real-time — an unresolved error creates a growing reconciliation problem.
Small Business Payroll Pricing
Per-employee pricing that grows with your team. All fees exclude VAT at 23%. Forti confirms the monthly recurring fee before the first run.
Monthly payroll
Monthly
€30
+ VAT · per employee, per payslip
One payslip per employee per month
  • Monthly pay cycle processing
  • PAYE, USC and PRSI calculations
  • RPN retrieval and Revenue submissions
  • Electronic payslips and payroll reports
  • Director payroll and PRSI-class review
  • MyFutureFund AEPN and contribution support
  • Starters, leavers and mid-year changes
  • BIK and agreed ERR reporting
Get Started
More frequent
Weekly / Fortnightly
Custom
quote
+ VAT · based on pay frequency and headcount
  • Weekly or fortnightly pay cycle
  • All of the same services as monthly
  • Priced on frequency, employee count and complexity
  • Confirm your cycle and team size for an exact quote
Get a Quote
One-off
PAYE Registration
€150
+ VAT · once-off
  • Employer PAYE registration with Revenue
  • Required before the first salary payment
  • Included in Formation + Compliance package
  • Can be added standalone before any hire
View Tax Registration →
Corrective
Historical Payroll
Quoted on
request
+ VAT · priced per engagement
  • Backdated payroll reconstruction
  • Misclassification correction
  • Revenue submission reconciliation
  • Employee record remediation
  • Year-to-date discrepancy resolution
Get a Quote
All fees exclude VAT at 23%. The exact recurring fee depends on headcount, pay frequency, benefits, pensions and any historical work. Forti confirms scope and monthly cost before the first payroll is processed. View all Forti pricing →

Common Payroll Questions from Small Employers

Answered in plain English. For more see the Irish Business FAQ hub →

Do I need payroll if I only pay myself as a director?
Yes. A director's salary and bonus must be processed through PAYE payroll. PAYE and USC apply, while the PRSI class depends on your ownership and working arrangements. Forti confirms the correct class before the first run.
When must payroll be reported to Revenue?
On or before the date the employee is paid — not at month end. This is a requirement under PAYE Modernisation. Forti submits the payroll before each pay date as standard.
Is there a minimum number of employees before payroll rules apply?
No. Employer PAYE registration, payslips and real-time Revenue reporting apply from the first employee — or from the first director salary payment. Team size does not create an exemption.
What is the employer PRSI rate in 2026?
Until 30 September 2026, Class A employer PRSI is 9% on weekly earnings up to €552 and 11.25% above €552. From 1 October 2026 these increase to 9.15% and 11.40%.
Does MyFutureFund apply to a business with one employee?
Yes. Team size does not create an exemption. NAERSA enrols eligible employees — those aged 23 to 60 earning €20,000 or more without qualifying supplementary pension coverage — regardless of employer size.
Can I pay a worker as a contractor instead of through payroll?
Only where the working relationship is genuinely self-employed. Revenue uses the five-step Karshan framework to assess this — control, personal service and the wider facts all matter. If it is employment, the worker should be on payroll.
Can Forti take over payroll mid-year?
Yes. Forti reconciles year-to-date pay, deductions and Revenue submissions from your current system before processing the next run. There is no break in employee pay.
How quickly can payroll be set up for a first employee?
Once the employer PAYE registration and employee details are available, a straightforward first payroll can usually be prepared within a few working days. The exact timing depends on the pay date and the information provided.
What is the employer PRSI cost for a director paying Class S?
There is no employer PRSI under Class S. Class S directors are self-employed contributors and pay PRSI through their Form 11. This is one of the reasons the correct PRSI class matters before the first payroll run.
Does Forti issue payslips?
Yes. Electronic payslips and payroll reports are issued each pay cycle as part of the managed payroll service. Payslips must show gross pay, all deductions and net pay.

Related Services and Resources

Payroll connects directly to bookkeeping, accounting, company formation and tax registration — all available from Forti.

Full Payroll & HR Services
Forti's main managed payroll service for larger teams and more complex requirements.
View Payroll & HR →
Bookkeeping Services
Wage costs, PAYE liabilities and employer contributions posted to the accounting records each month.
View Bookkeeping →
LTD Company Accounting
Monthly bookkeeping, VAT, CT1 and CRO compliance — payroll journals reconciled automatically.
View LTD Accounting →
Tax Registration
Employer PAYE, Corporation Tax and VAT registrations — required before the first salary payment.
View Tax Registration →
Company Formation
Set up the company and coordinate the first tax and payroll registrations from incorporation day one.
View Formation →
Sole Trader Accounting
Taking on your first employee as a sole trader — Forti handles employer payroll and Form 11 alongside bookkeeping.
View Sole Trader →
Irish Business FAQs
Payroll, PAYE, MyFutureFund and BIK questions answered in plain English.
Browse FAQs →
Business Glossary
AEPN, NAERSA, ERR, BIK, RPN, Class S — every payroll term defined.
Browse Glossary →

Payroll Done Right,
From the First Pay Date.

Tell us your team size, pay cycle and first pay date. Forti confirms the set-up, monthly cost and timeline before any work starts.

Get a Free Payroll Review
€30 + VAT per employee/month Response within one business day Dublin-based
VAT Return Service
Irish VAT3, RTD and OSS filing — works alongside payroll.
View →
Annual Compliance
B1, CT1 and statutory accounts coordinated with monthly payroll.
View →
Client Case Studies
Examples of Forti payroll engagements for small Irish businesses.
View →
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