Revenue eBrief No. 025/19
With the introduction of PMOD from 1 January 2019, new regulations governing the operation of income tax and USC under the PAYE system have taken effect.
The regulations are the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018) and the Universal Social Charge Regulations 2018. Tax and Duty Manuals Part 42-04-71 and Part 18D-00-02 provide a summary of these regulations.