Revenue eBrief No. 201/24
17 July 2024
The Employers' Guide to PAYE from 1 January 2019
Tax & Duty Manual Part 42-04-35A has been updated as follows:
- Removal of content that is published in other manuals
- Updated list of applicants who can submit a paper application to register as an employer
- Updated contact information for Revenue offices throughout
- Details of employer obligations under Enhanced Reporting Requirements
- Updated guidance in relation to service charges (tips) paid out by/on behalf of an employer
- Updated guidance in relation to annual membership fees paid to a professional body
- Notification regarding the eSARP portal available in ROS
- Updated examples throughout
- Detailed guidance in relation to employer obligations throughout the income tax year