Revenue eBrief No. 056/25
06 March 2025
The Employers' Guide to PAYE from 1 January 2019
Tax and Duty Manual Part 42-04-35A has been updated as follows:
- Section 2.7 Employer ceases to have employees.
- The reporting period for employers who cease to make payments to employees has been amended from 14 days to 30 days as per section 988(b) of the Taxes Consolidation Act 1997.
- Link to instructions for Making a Payroll Submission has been amended from Chapter 19.7 to Chapter 14.4