Revenue eBrief No. 140/21
16 July 2021
PAYE Exclusion Orders
Tax and Duty Manual - Part 42-04-01 PAYE Exclusion Orders - has been updated as follows:
- Part 5.5 to provide clarity for bonuses paid where a PAYE Exclusion Order is in place
- Part 7.1 to remove the concessionary treatment for freelance actors
- Part 9 to update the PRSI contact details in the Department of Social Protection
- Part 10 to outline the COVID-19 concessions for PAYE Exclusion Orders which ceased on 31 December 2020
- Appendix I inserted to show a sample PAYE Exclusion Order.