payment channel for employees
The correct payment channel for all employees is the
Payroll Office.
Casual Employees
If the person providing the service is classified as an "employee" for this particular service* and the provision of the service is on a "once off" basis, that person is subject to the statuory deductions of PAYE/PRSI and their payment must be channelled through the
Payroll Office.
*Note that a person might have been classed an employee in the past, but that does not mean that the individual will always be classed as such.
Documentation requirements
Please review the information on
casual staff to establish what information is required to be submitted to the payroll office before payment can be made.