Guide to Pay As You Earn (PAYE)

The PAYE system

The PAYE system enables you to calculate and deduct the following taxes from your employees' pay:

You make these deductions each time you pay your employee.

You must report these deductions to Revenue on or before the pay date.

As an employer, you must operate PAYE every time you make payments to your employees. Please see the Paying an employee section for further details on how to do this.

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