Temporary concessionary measures that applied in 2020 only
PAYE dispensation applications
Note
This concessionary measure ceased to apply on 31 December 2020.
From 1 January 2021, it is expected that the normal 30-day notification timeframe will be adhered to.
Exceptional cases may be notified to Revenue as required.
Given the unprecedented circumstances and the restrictions on travel because of COVID-19, Revenue did not strictly enforce the 30-day notification requirement for PAYE dispensations.
For more information on PAYE dispensation please see Employee payroll tax deductions in relation to non-Irish employments exercised in the State.
Next: Residence rules