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:
- Employee’s Guide to PAYE IT11
- Code of Practice for Determining Employment or Self-Employment Status of Individuals (PDF, 325KB)
The following Tax Return Forms are completed by PAYE taxpayers (depending on your personal circumstances).
- Form 12 - 2015 - Return Of Income, Charges and Capital Gains for the year ended 31 December 2014 and Claim For Tax Credits, Allowances and Reliefs for the year ended 31 December 2014 (PDF, 451KB). The eForm 12 is the electronic version of the paper Form 12 and allows you to complete a return of your income and claim tax credits, allowances & reliefs electronically for the year ended 31 December 2015.
- Form 12S - Tax Return for the year 2015 (PDF, 181KB). (This form is a simplified Return for PAYE taxpayers)
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.
Compliance Code for PAYE Taxpayers (PDF, 411KB)
The following leaflet Guide 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.