Employing a Cleaner in Ireland: Tax, PAYE, PRSI and Revenue Rules

If you employ a cleaner directly, you are an employer in the eyes of Revenue. You must register as an employer and run PAYE unless you have only one domestic employee and pay them less than €40 a week. If you hire a cleaning company or a genuinely self-employed cleaner instead, you are normally their customer and these duties do not fall on you.

This guide covers the tax side. For pay, holidays and sick leave, see our companion guide to domestic worker rights.

Am I an employer or a customer?

This is the question that decides everything else. Revenue's employment-status guidance says it depends on the actual arrangement, including whether the person provides a personal service, how much control you have over how and when they work, and whether they are in business on their own account.

Arrangement	Your usual position
A cleaning company sends its staff	Customer. The company is the employer.
A self-employed cleaner with several clients, their own equipment, setting their own prices	Usually a customer
One person who works only for you, at times you set, doing tasks you direct, paid by the hour	Likely an employer
A housekeeper or nanny who also cleans, working set hours under your direction	Likely an employer

The labels people use do not settle it. Revenue and the WRC both make clear that calling someone "self-employed", or receiving an invoice, does not change their status if the relationship is really employment. Paying in cash does not change it either.

If you are unsure, read Revenue's guidance with your actual arrangement in mind, or ask Revenue directly. Our guide to company vs independent cleaners looks at the practical differences.

When do I have to register with Revenue?

Revenue's rule is that you must register as an employer unless both of these are true:

1. You have only one domestic employee, and
2. You pay that employee less than €40 a week.

At exactly €40 a week, the exception does not apply. In practice, most regular arrangements cross that line: two hours a week at the 2026 adult minimum wage of €14.15 an hour is €28.30, but three hours is €42.45. The adult minimum is due to rise to €14.94 from 1 January 2027, which brings three hours to €44.82.

Weekly hours at minimum wage	2026 (€14.15)	2027 announced (€14.94)	Register?
2 hours	€28.30	€29.88	Not if this is your only domestic employee
3 hours	€42.45	€44.82	Yes
4 hours	€56.60	€59.76	Yes

These are calculations at the minimum wage. Most cleaners charge more than the minimum, so check against what you actually pay.

How do I register?

Revenue lets you register as an employer through eRegistration, using ROS or myAccount. Paper forms (TR1 or PREM Reg) are available depending on whether you are already registered for other taxes.

Once registered, you must:

• Report pay and deductions to Revenue on or before each payday.
• Operate PAYE, USC and PRSI as they apply to your employee's pay.
• Give a written payslip with every payment, showing gross pay and each deduction.

Payroll software or a payroll bureau can handle the reporting for you, which saves doing it by hand every payday. Revenue's own pages and myAccount are the place to start.

What PRSI do I pay as an employer?

For most employees earning at least €38 a week, PRSI is Class A, subject to age and pension rules. The employer share went up on 1 October 2026:

Ordinary Class A employer PRSI	1 January to 30 September 2026	From 1 October 2026
Weekly earnings up to €552	9.00%	9.15%
Weekly earnings above €552	11.25%	11.40%

Source: PwC Tax Facts 2026, page 76. When we checked, the Department of Social Protection's own Class A page was not fully consistent on one of its rows, so confirm the exact rate in your payroll software or with the Department before you run payroll.

Changes already announced:

• The €552 weekly threshold is due to rise to €600, and a further 0.15 percentage point increase is scheduled for 1 October 2027 (National Enterprise Hub, payroll guidance).

For very low earnings, Class J generally covers people earning under €38 a week. Its employer rate became 0.85% on 1 October 2026, with no employee contribution.

What if I pay under €40 a week?

Being below the Revenue threshold does not mean there are no PRSI duties. Qualifying domestic employers use the Department of Social Protection's Domestic Employer Scheme, which collects applicable PRSI directly from you as an annual payment. Contact the Department to set this up.

What if my cleaner is self-employed?

If your cleaner is genuinely self-employed, or works for a company, you are their customer. They handle their own tax. A few points still matter to you:

• VAT. A cleaning business generally has to register for VAT once its annual turnover passes €42,500. If registered, it charges the reduced rate, currently 13.5%, on cleaning private homes.
• Insurance. You cannot assume your home policy covers an independent contractor. Some home policies cover liability to domestic employees but exclude contractors, as one insurer's FAQ makes clear. Ask a self-employed cleaner or company for evidence of their public liability cover. See cleaner insurance.
• Status can drift. An arrangement that starts as self-employment can look more like employment over time, for example if the cleaner stops taking other clients and works fixed hours you set.

A checklist for household employers

• Work out whether the arrangement is really employment or self-employment.
• Check whether pay is €40 a week or more, or whether you have more than one domestic employee.
• Register as an employer through ROS or myAccount if required.
• Report pay to Revenue on or before every payday.
• Give a payslip with every payment.
• Pay at least the minimum wage, and plan for the January 2027 increase.
• Give written terms of employment within five days of starting.
• Check your home insurance covers liability to a domestic employee.

The employment law side, including written terms, holidays and sick pay, is in our guide to domestic worker rights. If you would rather avoid employer duties altogether, a company or genuinely self-employed cleaner is the simpler route: browse cleaners by county.

This guide gives general information from Revenue, WRC and Department of Social Protection sources as of October 2026. It is not tax advice; for your own situation, contact Revenue or an accountant.