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Temporary concessionary measures that applied in 2020 only

  1. Overview
  2. PAYE dispensation applications
  3. Residence rules
  4. Foreign employments - operation of PAYE
  5. Multi-state workers
  6. PAYE Exclusion Order - Irish Contract of Employment

Overview

In response to the COVID-19 pandemic Revenue made concessions in relation to:

  • residence rules
  • PAYE dispensation applications
  • foreign employments operation of PAYE
  • multi-state workers
  • PAYE exclusion orders.

This section explains these concessions.

All of the concessions in this section ceased to apply in 2020.

Next: PAYE dispensation applications

Published: 25 November 2021 Print this page

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