PAYE Employee

PAYE stands for Pay As You Earn. The PAYE system is a method of Income tax and USC deductions under which a person's employer calculates and deducts the amount(s) due each time a payment of wages, salary, etc. is made to an employee. It is also a method of collecting PRSI.

Select from the menu items on the left for further information presented in a question and answer format.

For detailed information see:

You may be entitled to claim various tax credits and reliefs to reduce the amount of tax you pay – see a list of these under Personal Credits and under Personal Reliefs and Exemptions.

The following Tax Return Forms are completed by PAYE taxpayers (depending on your personal circumstances).

Compliance Code for PAYE Taxpayers

Compliance checks are undertaken by Revenue to ensure that everyone's tax affairs are in order. In the case of PAYE taxpayers these checks are now an established part of Revenue’s compliance programme.

The Compliance Code for PAYE Taxpayers explains in detail PAYE compliance checks, and amongst other things, sets out the following:

  • Who does the Compliance Code for PAYE Taxpayers apply to?
  • How PAYE compliance checks are carried out by Revenue
  • What does Revenue check?
  • How you can correct your tax affairs
  • When interest and penalties are charged
  • How to pay any additional tax
  • How to appeal a Revenue decision.

pdfCompliance Code for PAYE Taxpayers (PDF, 411KB)

The following leaflet pdfGuide to Revenue’s PAYE Compliance Programme (PDF, 228KB) has been compiled to give a general overview of the key features of the Compliance Code for PAYE Taxpayers. As such, it does not attempt to cover all the information in the Code. Full details on the information provided in the leaflet is available in the Compliance Code for PAYE Taxpayers.

February 2017

(Adobe Acrobat Reader PDFExternal link)

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