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Category: PAYE

8th April 2021 Bookkeeping / PAYE / Payroll

Recoupment of Overpayments of Salary by an Employer from an Employee

Revenue eBrief No. 080/21 Recoupment of Overpayments of Salary by an Employer from an Employee Tax and Duty Manual Part

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8th April 2021 Bookkeeping / PAYE / Payroll

Credit in respect of tax deducted from emoluments of certain directors and employees

Revenue eBrief No. 079/21 Credit in respect of tax deducted from emoluments of certain directors and employees Tax and Duty

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20th May 2020 Expense Payments / PAYE / Payroll

Individuals described as ‘locums’ engaged in the fields of medicine, health care and pharmacy

Revenue eBrief No. 89/20: Individuals described as ‘locums’ engaged in the fields of medicine, health care and pharmacy Extract: 5.

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13th February 2020 PAYE / Payroll / PRSI / USC

The Employers’ Guide to PAYE with effect from January 2019 Part 42-04-35A

Revenue eBrief No. 034/20 The Employers’ Guide to PAYE with effect from January 2019. Part 42-04-35A This Manual replaces Part

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19th December 2019 Flat-rate Expenses / PAYE / Payroll / Tax Credits

List of Flat-Rate Schedule E Expenses

Revenue eBrief No. 219/19 List of Flat-Rate Schedule E Expenses Tax and Duty Manual Part 05-02-01 – List of Flat-Rate Schedule

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11th December 2019 PAYE / Payroll

Pay As You Earn (PAYE) system – Employee payroll tax deductions in relation to non-Irish employments exercised in the State.

Revenue eBrief No. 207/19 Pay As You Earn (PAYE) system – Employee payroll tax deductions in relation to non-Irish employments

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16th August 2019 PAYE / Payroll

Payments to Part-Time Lecturers

Revenue eBrief No. 161/19 Tax Duty Manual Part 05-01-11 outlines Revenue’s position with regards to the tax treatment of part-time

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22nd May 2019 PAYE / Payroll

Tax and Universal Social Charge treatment of income of directors of Irish incorporated companies

Revenue eBrief No. 103/19 Tax and Duty Manual Part 42-04-61 has been amended by the insertion of a new paragraph 1.1 “Payments

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3rd May 2019 PAYE / Payroll

PAYE Modernisation Update – Employers and Payroll Agents

Revenue eBrief No. 093/19 PAYE Modernisation Update – Employers and Payroll Agents PAYE Modernisation Update:  May 2019 The modernised system

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26th March 2019 PAYE / Payroll

Taxation of election workers

Revenue eBrief No. 066/19 Taxation of election workers A new Tax and Duty Manual Part 05-01-29 sets out the taxation arrangements

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