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Methods of calculating tax

  1. Overview
  2. Rule for calculating tax
  3. Cumulative basis
  4. Week 1 basis
  5. Emergency basis
  6. Tax exemption and marginal relief

Overview

Note

The information in this section refers to your current obligations. For your obligations before 1 January 2019, please see the Employers Guide to PAYE.

There are three methods of calculating Pay As You Earn (PAYE) on your employees’ pay.

This section will explain the different methods of calculating tax. Paying your employees' tax to Revenue will advise you on how to pay the tax due to Revenue.

If you use payroll software, your employees’ tax will be calculated for you.

Next: Rule for calculating tax

Published: 20 November 2023 Print this page

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