Official form guide
Form DE2
Form DE2 is an Irish tax return form used by employers to report PAYE, PRSI, and USC deductions for employees. This form is typically submitted on a regular basis, usually monthly or quarterly, depending on the employer's payment frequency.
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Form Overview
Revenue Commissioners - Form DE2
Form DE2 is an Irish tax return form used by employers to report PAYE, PRSI, and USC deductions for employees. This form is typically submitted on a regular basis, usually monthly or quarterly, depending on the employer's payment frequency.
Risk Radar
Scan points- 1The most common mistake is missing the filing deadline, which can result in penalties even if the payment is made correctly.
- 2Incorrect calculation of tax deductions leading to underpayment or overpayment
- 3Missing the filing deadline resulting in penalties and interest charges
- 4Entering employee details incorrectly affecting their tax records
- 5Failing to include all relevant income types or allowances
Plain English
Form DE2 helps employers tell Revenue about the taxes and social insurance they've deducted from their employees' paychecks. It's part of the normal process of making sure everyone pays the right amount of tax and social insurance contributions.
Submission Date
- Filing date: Monthly filers must submit Form DE2 by the 23rd of the following month. Quarterly filers have deadlines on the 23rd of the month following the end of each quarter (January 23, April 23, July 23, October 23).
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form for regular reporting of employee deductions when you have PAYE obligations
- File this form monthly or quarterly depending on your employer status and payment frequency
- Submit this form even if you had no deductions to report for the period
Form selector
Use this form or another form?
Situation
Why it matters
✓ Check before you continue
New employer registration
Establishes your tax obligations with Revenue
✓ Verify your business registration details are correct
Annual reconciliation
Provides annual summary for employees
✓ Ensure all employee details match previous submissions
Termination of employment
Records final payment and tax details
✓ Confirm the correct tax code was applied for final payment
Starting a new business
Registers for PAYE as an employer
✓ Determine your payment frequency (monthly or quarterly)
Deadline or filing window
Monthly filers must submit Form DE2 by the 23rd of the following month. Quarterly filers have deadlines on the 23rd of the month following the end of each quarter (January 23, April 23, July 23, October 23).
Before you submit
- 1Verify all employee names and PPS numbers are correct
- 2Double-check calculations for pay, tax, PRSI, and USC
- 3Confirm the payment period matches the form dates
- 4Ensure the form is signed by an authorized person
- 5Check that the payment reference matches your Revenue account
- 6Keep a copy of the submitted form for your records
How to file this form
- 1Log in to Revenue Online Service (ROS) with your credentials
- 2Select the 'File a return' option for Form DE2
- 3Enter the relevant payment period dates
- 4Input employee details and deduction information
- 5Review all entries for accuracy
- 6Submit the form electronically
- 7Make the payment by the due date if applicable
Known limitations
- 1Form DE2 cannot be used for reporting non-PAYE income or expenses
- 2The form does not handle certain specialized employee benefits or expenses
- 3Online submission through ROS is required for most employers
- 4Form DE2 must be filed even if no deductions were made during the period
Field map
Compact field-by-field guide
Identity
3 items
Your full name as Revenue holds it.
Your Personal Public Service number — Revenue matches the form to your record with this.
Your current address, including Eircode.
Details
1 items
The year or period the form relates to.
Amounts
1 items
Enter each amount against the heading it belongs to.
Declaration
1 items
Sign to confirm the details are correct and complete.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form DE2 remains the standard employer return form for PAYE, PRSI, and USC deductions in Ireland, though digital filing through ROS is now mandatory for most employers.
What changed or needs a fresh check
- Verify you're using the latest version of the form from the ROS portal
- Check for any changes in tax rates or thresholds since your last submission
- Confirm that your employee details section includes all required fields
- Ensure the payment reference matches your latest Revenue correspondence
Quick Facts
Downloads & source
Sources
- SRCForm DE2 is issued by the Revenue Commissioners
- SRCForm DE2 is used for reporting PAYE, PRSI, and USC deductions
- SRCSubmission deadline is typically the 23rd of the following month
- SRCForm must be submitted through Revenue Online Service (ROS)
- SRCNot confirmed in official source: specific calculation methods for different employee types
- SRCNot confirmed in official source: exact penalties for late submission
- SRCNot confirmed in official source: recent changes to form requirements
Common confusion points
Confusion between monthly and quarterly filing requirements
Uncertainty about which forms to file when employing for the first time
Difficulty calculating correct tax deductions for different employee types
Mixing up DE2 with other employer forms like P30 or P35
Uncertainty about deadlines when the 23rd falls on a weekend or public holiday
Issues with updating employee details mid-year
Source transparency
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