Revenue has published an updated version of the "Employers Guide to PAYE". The new version 2.0 includes the changes made to the operation of PAYE since the previous version published in February 2008.
Among the main changes to the guide are:
- New paragraph included, under the definition of pay, on the exemption from Income Tax in respect of benefit-in-kind on the provision of bicycles for directors and employees
- Updated annual earnings ceiling which applies for the purpose of tax relief on contributions to pension products
- Extended time limits for ROS filers
- New PAYE regulations listed
- Revenue department contact information updated
The updated guide can be downloaded here