PAYE regulations

Detailed operation of PAYE is governed by the following regulations:

• Income Tax (Employments) (Consolidated) Regulations, 2001 (S.I.No. 559 of 2001) (PDF, 140KB),
• Income Tax (Employments) Regulations 2002 (S.I.No. 511 of 2002) (PDF, 53KB)
• Income Tax (Employments) Regulations 2008 (SI 592 of 2008) (PDF, 52KB)

PART 47 and Schedule 29, Taxes Consolidation Act, 1997 outlines penalties and other sanctions for breach of the PAYE regulations.

This Guide has been compiled by Revenue for employers. It has no legal force and does not purport to be a legal interpretation of the statutory provisions relating to the operation of Pay As You Earn.

(Adobe Acrobat Reader PDF)

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