Payroll

PAYE Regulation 16 – Arrears of pay being paid to an employee who has left an employment

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Revenue eBrief No. 006/24

AYE Regulation 16 – Arrears of pay being paid to an employee who has left an employment

Tax and Duty Manual 42-04-24B ‘PAYE Regulation 16 – Arrears of pay being paid to an employee who has left an employment’ has been updated to include the following:

  • Definition of Revenue Payroll Notification (RPN) at paragraph 2.1;
  • Link to Part 42-04-35A ‘The Employers’ Guide to PAYE with effect from January 2019′ at paragraph 2.2; and
  • Removal of material regarding the operation of PAYE on arrears of pay prior to 2019.