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

  1. Overview
  2. How to apply for a PAYE Exclusion Order
  3. What will the PAYE Exclusion Order say?
  4. Pay Related Social Insurance (PRSI) and Exclusion Orders
  5. Non-resident directors and employees recruited abroad

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.

Employees working abroad for an extended period of time may not need to pay Income Tax in Ireland. A PAYE Exclusion Order is a certificate issued by Revenue. It will authorise you to not deduct Income Tax or Universal Social Charge (USC) from payments to an employee.

Next: How to apply for a PAYE Exclusion Order

Published: 15 March 2023 Print this page

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