Revenue E-Brief

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Revenue E-Brief Issue 212/18, 20 December 2018

The Employers' Guide to PAYE

Tax and Duty Manual Part 42-04-35A - ‘The Employers’ Guide to PAYE’ - has been updated to reflect the following changes which are effective from 1 January 2019:

  • 2018 USC rates
  • removal of a paragraph relating to Top Slicing Relief which is no longer relevant
  • confirmation that Department of Employment Affairs and Social Protection (DEASP) child dependent payments are exempt from tax
  • inclusion of an arrangement to cater for a payroll operator being absent from work
  • clarification of the term “persistent technology failure”.

20 December 2018