Revenue E-Brief Issue
032/19, 26 February 2019
Operation of PAYE in respect of foreign employments exercised in the State
Tax and Duty Manual Part 42-04-65, which deals with the operation of PAYE in respect of foreign employments exercised in the State, has been updated as follows:
- From 1 January 2019, employers are required to notify Revenue of pay and tax details for each employee on or before the making of a payment of emoluments. Paragraph 3.5 clarifies when income from a foreign employment should be reported by an employer in a payroll submission to Revenue, where the employer has dual payroll reporting obligations in Ireland and in a foreign jurisdiction.
- Chapter 4 outlines the circumstances in which Revenue will release an employer from the obligation to operate PAYE in respect of a foreign employment exercised in Ireland. Note 4 of Paragraph 4.4 clarifies what an employer should do where an application for release is rejected by Revenue.
26 February 2019