Temporary concessionary measures that applied in 2020 only
PAYE Exclusion Order - Irish Contract of Employment
Note
This concessionary measure ceased to apply on 31 December 2020. From 1 January 2021 employers are required to operate PAYE on such employments in the usual manner.
If a PAYE exclusion order is in place it will not be adversely impacted where the employee works more than 30 days in the State due to COVID-19.
This measure only provides for a temporary relaxation on the employer’s obligation to operate PAYE. It does not provide any concession regarding the underlying income tax liability that the individual may have regarding either:
- the tax liability
or
- filing obligations.