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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

Foilsithe: 17 Iúil 2024 Priontáil an leathanach seo

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