Revenue Note for Guidance
This section empowers the Revenue Commissioners to make regulations in respect of the assessment, charge, collection and recovery of income tax under the PAYE system. The Income Tax (Employments) (Consolidated) Regulations, 2018 (S.I. No. 345 of 2018), are currently in force
(1) Regulations are to be made by the Revenue Commissioners in regard to the assessment, collection and recovery of income tax under the PAYE system. The regulations may include provision —
Regulations under this section may also contain supplementary provisions deemed necessary by the Revenue Commissioners to enable persons to fulfil their obligations made under this section or to fulfil the proper implementation of the provisions of this Chapter or regulations made under this section.
(2) The regulations made under this section apply regardless of anything in the Income Tax Acts but taxpayers’ other rights of appeal are not affected.
(3) Revenue payroll notifications should be prepared by the Revenue Commissioners with a view to securing that in so far as is practicable the total estimated tax payable in respect of emoluments for the year of assessment (after allowing a provisional deduction for allowances and reliefs and taking into account any overcharge or undercharge for previous years) is deducted from emoluments paid in the year.
(4) The amounts in respect of reliefs from income tax to be stated on a revenue payroll notification may be rounded up to a convenient greater amount. Any tax which is not deducted for a year of assessment as a result of such rounding up may be recovered in the following year of assessment.
(6) The registration limits are relaxed for an employer who has only one domestic employee employed in his/her own home. The threshold in such a case is increased to €40 a week.
(6A) If the Revenue Commissioners are satisfied that it is un-necessary or not appropriate for an employer to comply with any of the PAYE regulations a notification to that effect may be issued to the employer in such circumstances.
(7) The regulations made under this section must be laid before Dáil Éireann.
Relevant Date: Finance Act 2021