The Employers' Guide to PAYE from 1 January 2019 updated 

Revenue has updated the Tax & Duty Manual which provides guidance on employer’s PAYE obligations with effect from 1 January 2019.  

The updates include:  

• Removal of content that is published in other manuals  

• Updated list of applicants who can submit a paper application to register as an employer  

• Updated contact information for Revenue offices throughout  

• Details of employer obligations under Enhanced Reporting Requirements  

• Updated guidance in relation to service charges (tips) paid out by/on behalf of an employer  

• Updated guidance in relation to annual membership fees paid to a professional body  

• Notification regarding the eSARP portal available in ROS  

• Updated examples throughout  

• Detailed guidance in relation to employer obligations throughout the income tax year