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



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