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

Pay Related Social Insurance (PRSI) and Exclusion Orders

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 may still have to deduct employee PRSI from payments you make to the employee and also pay employer PRSI. The Department of Social Protection (DSP) will advise you about this.

Any PRSI deducted from the employee should be included on the payroll submission. You should also include the PRSI class and the number of insurable weeks.

Next: Non-resident directors and employees recruited abroad