Employers' Guide to PAYE

Jul 23, 2018

Revenue’s Tax and Duty Manual Part 42-04-35‘The Employers’ Guide to PAYE’ has been updated to include information on:

  • Universal Social Charge
  • Special Assignee Relief Programme
  • Local Property Tax – deduction in payroll
  • PAYE (Employer) Compliance

Information on entertainment expenses has been incorporated into the guide.

The manual will be updated in due course to take of changes arising from the PAYE Modernisation project.  You can read about the project and the introduction of PAYE real time reporting from 1 January 2019 on our PAYE Modernisation webcentre.