Revenue eBrief No. 268/24
04 November 2024
Payment made without deduction of income tax
Tax and Duty Manual Part 42-04-66 - Payment made without deduction of income tax - has been updated as follows:
- To reflect the change in PRSI rates effective from 01/10/2024.
- In examples 6,7, and 8 to reflect the Employee PRSI rate of 4.1% and Employers PRSI rate of 11.15%.