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Pay As You Earn (PAYE) Exclusion Order issued by Revenue

  1. Overview
  2. How to apply for a PAYE Exclusion Order
  3. What will the PAYE Exclusion Order say?
  4. Pay Related Social Insurance (PRSI) and Exclusion Orders
  5. Non-resident directors and employees recruited abroad

Overview

Note

The information in this section refers to your current obligations. For your obligations before 01 January 2019, please see the Employers' Guide to PAYE.

Employees working abroad for an extended period of time may not need to pay Income Tax in Ireland. A PAYE Exclusion Order is a certificate issued by Revenue. It will authorise you to not deduct Income Tax or Universal Social Charge (USC) from payments to an employee.

Next: How to apply for a PAYE Exclusion Order

Published: 27 October 2023 Print this page

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