Payroll for construction companies
Weekly wages, overtime and crews that change from site to site. SMEPA runs payroll for your direct employees and keeps the books in order.
| Gross pay | € 1,050.00 |
| PAYE | − € 119.80 |
| USC | − € 24.32 |
| PRSI Class A1 | − € 43.31 |
| Pension (5%) | − € 52.50 |
| Net pay | € 810.07 |
How does payroll work for a construction business in Ireland?
Employees on your payroll are taxed through PAYE like any other worker, usually paid weekly with overtime. Subcontractors are different: you deduct tax under the Relevant Contracts Tax (RCT) system, reported separately through ROS, not through payroll.
How SMEPA solves it
Weekly pay with overtime
Run weekly payroll, enter hours and overtime per person and send the submission to Revenue.
Clear on RCT
SMEPA does not currently process RCT. Keep subcontractor payments in ROS, and use SMEPA for employee payroll and your accounts.
Holiday and leave records
Keep each employee's leave and records together with their pay history.
Job costs in your books
Track supplier bills, VAT and bank activity with the Accounting plan.
Frequently asked questions
Does SMEPA handle RCT?
Not at present. RCT must be operated and reported through Revenue's ROS. SMEPA covers PAYE payroll for employees.
Can I pay site workers weekly?
Yes. Weekly pay is fully supported.
Can I split labour costs by job?
Payroll posts to the accounts, but job costing as a dedicated feature is not part of SMEPA at present.
Is there a free trial?
Yes, 30 days on every plan, with no card needed.
Try SMEPA free for 30 days.
No card needed. Set up in about ten minutes, import your team and run a test pay run before you commit.