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Guide to Pay As You Earn (PAYE)

  1. Overview
  2. The PAYE system
  3. Determining the employment status of an individual
  4. Income Tax calendar
  5. Forms used by employers
  6. Assistance for employers

Overview

As an employer you will have to deduct the following from your employees' gross pay:

On or before you make a payment to your employees, you must report the pay and deductions to Revenue.

This section will explain how PAYE works.

Next: The PAYE system

Published: 29 August 2022 Print this page

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