Revenue eBrief No. 006/24
03 January 2024
PAYE Regulation 16 - Arrears of pay being paid to an employee who has left an employment
Tax and Duty Manual 42-04-24B 'PAYE Regulation 16 - Arrears of pay being paid to an employee who has left an employment' has been updated to include the following:
- Definition of Revenue Payroll Notification (RPN) at paragraph 2.1;
- Link to Part 42-04-35A 'The Employers' Guide to PAYE with effect from January 2019' at paragraph 2.2; and
- Removal of material regarding the operation of PAYE on arrears of pay prior to 2019.