Irish Revenue Updates Employers' Guide to Pay As You Earn (PAYE)

Irish Revenue has issued eBrief No. 043/26 on updates to the Employers' Guide to Pay As You Earn (PAYE) with effect from January 2019.

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Revenue eBrief No. 043/26 The Employers' Guide to PAYE from 1 January 2019

Tax & Duty Manual Part 42-04-35A has been updated as follows:]

Chapter 1:

• Section 1.7 - Determining the employment status of an individual – has been updated

Chapter 2:

• Section 2.5 - Compulsory Registration by Revenue - has been updated
• Section 2.10 - Separate Regist…