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.
If your employee is going to work for you outside Ireland, they may not need to pay Income Tax (IT) in Ireland. A PAYE Exclusion Order is a certificate issued by Revenue. It will authorise you to not deduct PAYE or Universal Social Charge (USC) from payments to an employee.
Next: How to apply for a PAYE Exclusion Order