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 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
- The most common mistake is missing the filing deadline, which can result in penalties even if the payment is made correctly.
- Incorrect calculation of tax deductions leading to underpayment or overpayment
- Missing the filing deadline resulting in penalties and interest charges
- Entering employee details incorrectly affecting their tax records
- Failing 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
- 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.
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
Use this form or another form?
| Situation | Likely form | Why it matters | Check before you continue |
|---|---|---|---|
| Situation | Likely form | Why it matters | Check before you continue |
| New employer registration | Form TR1 | Establishes your tax obligations with Revenue | Verify your business registration details are correct |
| Annual reconciliation | Form P60 | Provides annual summary for employees | Ensure all employee details match previous submissions |
| Termination of employment | Form P45 | Records final payment and tax details | Confirm the correct tax code was applied for final payment |
| Starting a new business | Form TR2 | 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
- • Verify all employee names and PPS numbers are correct
- • Double-check calculations for pay, tax, PRSI, and USC
- • Confirm the payment period matches the form dates
- • Ensure the form is signed by an authorized person
- • Check that the payment reference matches your Revenue account
- • Keep 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
- • Form DE2 cannot be used for reporting non-PAYE income or expenses
- • The form does not handle certain specialized employee benefits or expenses
- • Online submission through ROS is required for most employers
- • Form DE2 must be filed even if no deductions were made during the period
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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.
Agency: Revenue Commissioners
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
Form Details
- Agency
- Revenue Commissioners
- Category
- Claim & Repayment Forms
- Source
- Claim Forms ↗
Downloads
After you file
- • Verify that ROS confirms successful submission
- • Check your Revenue account for acknowledgment
- • Make payment by the due date if applicable
- • Retain a copy of the submitted form for your records
- • Follow up with Revenue if you don't receive confirmation within 5 working days
Source and verification log
- • Form DE2 is issued by the Revenue Commissioners
- • Form DE2 is used for reporting PAYE, PRSI, and USC deductions
- • Submission deadline is typically the 23rd of the following month
- • Form must be submitted through Revenue Online Service (ROS)
- • Not confirmed in official source: specific calculation methods for different employee types
- • Not confirmed in official source: exact penalties for late submission
- • Not confirmed in official source: recent changes to form requirements
Common confusion points
6 things to watch for
- 1
Confusion between monthly and quarterly filing requirements
- 2
Uncertainty about which forms to file when employing for the first time
- 3
Difficulty calculating correct tax deductions for different employee types
- 4
Mixing up DE2 with other employer forms like P30 or P35
- 5
Uncertainty about deadlines when the 23rd falls on a weekend or public holiday
- 6
Issues with updating employee details mid-year
Related Guides & Resources
Irish Form No. 29 Notice of the Decision or Claim of the Revenue Commissioners - No. 29 Notice of the Decision or Claim of the Revenue Commissioners
Irish COURTS form No. 29 Notice of the Decision or Claim of the Revenue Commissioners: Appendix C: Notices, Affidavits etc - Forms in Superior Court Proceedings.
View →Irish Form 11 - Form 11
Irish REVENUE form 11: Form 11.
View →Irish Form Guide - Guide to completing 2018 Pay and File tax returns
Irish REVENUE form Guide: Guide to completing 2018 Pay and File tax returns.
View →Irish Form 12 - Form 12
Irish REVENUE form 12: Form 12.
View →Source transparency
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