Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.
The PAYE system enables you to calculate and deduct tax, Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) from your employees. You make these deductions each time you pay your employee.
From 1 January 2019, you must report these deductions to Revenue on or before the pay date.
As an employer, you must operate PAYE where you make payments in excess of certain levels. The Paying an employee section gives further details on how to do this.
Next: Determining the employment status of an individual
Published: 31 December 2018
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