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Income Tax (Employments) Regulations 2022 S.I. No. 690 of 2022

Jan 23, 2023

Revenue has updated the Income Tax (Employments) Regulations 2018 Tax and Duty Manual reflecting the changes made as a result of the Income Tax (Employments) Regulations 2022 S.I. No. 690 of 2022. These changes are operational since 1 January 2023 and amend the Income Tax (Employments) Regulations 2018 that prescribe the manner in which the deduction of tax from salaries and wages under the “Pay As You Earn” system operates. Further information is available in eBrief no.011/23.

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