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Equity income can be partly processed through payroll (PAYE) and partly treated as non-PAYE depending on employer reporting and your wider income profile. This guide explains a practical way to think about Form 11 vs Form 12 without over-promising certainty.
Many employers withhold PAYE, USC, and PRSI at RSU vesting through payroll. If the vest is fully processed and reported via payroll, it may reduce the amount of “non-PAYE” equity income you need to separately report, but other income sources can still trigger self-assessment.
A commonly-cited simplified rule is: if your non-PAYE income exceeds €5,000, self-assessment (Form 11) is often required.
Whether equity income is “non-PAYE” can depend on employer reporting, timing, and how the items were treated on your payslip and Revenue records. If you are close to the threshold, treat the result as a prompt to verify.
| Vesting statement | Shows vest value and shares |
| Payslip and payroll summary | Shows withholding and classification |
| Broker statements | Supports disposals and later CGT |
Not always. It depends on your full circumstances. Use the planning threshold and your payroll records as a starting point, then verify based on Revenue guidance.
Cross-border equity can change the reporting story. Treat estimates as directional and consider professional advice for complex cases.
Gather vest statements and payslips first. Then use the Equity Management tool to size withholding and keep the output as a planning note.