Revenue eBrief No. 192/18

30 October 2018

Domestic employment scheme

Tax and Duty Manual Part 42-04-33 regarding domestic employments has been updated as follows:

  • The form required to register as a domestic employer for PRSI purposes has been included in the Appendix. This form should be sent to the Special Collection Section of the Department of Employment Affairs and Social Protection.
  • Paragraph 1 has been updated to clarify that the PAYE registration threshold for      employers, other than domestic employers, will no longer apply with effect from January 2019. The €8 / €2 pay per week limits will continue to apply up to and including December 2018.

The contents of this Manual used to be contained in Tax and Duty Manual Part 42-04-40, which has been archived.