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Guide to Pay As You Earn (PAYE)

  1. Overview
  2. The PAYE system
  3. Determining the employment status of an individual
  4. Income Tax calendar
  5. Forms used by employers
  6. Assistance for employers

Overview

As an employer you will have to deduct Income Tax (IT), Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) from your employees’ gross pay. This section will explain how PAYE works.

Next: The PAYE system

Published: 02 June 2017 Print this page

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