Revenue Tax Briefing Issue 46, December 2001
For many years, an employee, who was normally employed by an employer for a period of less than a week and who was not paid weekly, was regarded as a Casual Employee and taxed under the Casual Employer System. Although the system was cumbersome, it suited the many employees who were paid on that basis at the time.
As the number of employers, who employed staff on a “casual” basis has dropped considerably over the years, it has been decided that the system will be abolished with effect from 1 January 2002. All employees involved will be taxed under the PAYE system, with effect from that date. All employers currently involved in the Casual Employer System have been advised of the change.