Guide to Pay As You Earn (PAYE)

The PAYE system

The PAYE system enables you to calculate and deduct Income Tax, Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) from your employees. 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 where you make payments in excess of certain levels. The Paying an employee section gives further details on how to do this.

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