PAYE stands for Pay As You Earn. The PAYE system is a method of tax deduction under which a person's employer calculates the tax due and deducts it each time a payment of wages, salary, etc. is made to an employee, and a method of collecting PRSI (Pay-Related Social Insurance). Select from the menu items on the left for further information presented in a question and answer format.
For detailed information see
- Employee’s Guide to PAYE IT11
- Code of Practice for Determining Employment or Self-Employment Status of Individuals (PDF, 183KB)
- Form 12S - Return of Income Short Form 2011 (PDF, 221KB). (This form is to be completed and returned to your local Revenue office on or before 31 October 2012)
You may be entitled to claim various 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. For example you may be entitled to credits if you pay bin charges, trade union subs or rent in respect of private accommodation.