Pay As You Earn (PAYE) Exclusion Order issued by Revenue

How to apply for a PAYE Exclusion Order

Note

The information in this section refers to your current obligations. For your obligations before 01 January 2019, please see the Employers' Guide to PAYE.

You can apply to us to have a PAYE Exclusion Order issued if all of the following apply:

• you are an Irish employer
• your employee carries out all of the duties of their employment abroad
• and
• your employee will be non-resident in Ireland for tax purposes during the tax year.

Your employee may perform incidental duties of up to 30 days per year in Ireland and still qualify.

You can also apply for a PAYE Exclusion Order if all of the following apply:

• you are an Irish employer paying an occupational pension to an ex-employee
• your employee is non-resident in Ireland for tax purposes during the tax year
• and
• your employee is resident in a country with which Ireland has a Double Taxation Agreement.

What do you need to send to Revenue?

You will need to send the following information about your employee to Revenue:

• their name
• their Personal Public Service Number (PPSN)
• a letter stating the length of time they will work abroad
• the country where they will work
• and
• their foreign address.

Next: What will the PAYE Exclusion Order say?