Pay As You Earn (PAYE) Exclusion Order issued by Revenue

What will the PAYE Exclusion Order say?

Note

The information in this section refers to your current obligations. For your obligations before 1 January 2019, please see the Employers' Guide to PAYE.

The PAYE Exclusion Order notifies you to not deduct PAYE and Universal Social Charge (USC) from payments to an employee. It may cover a full tax year, or only part of a tax year.

It remains in place as long as your employee works abroad and is non-resident in Ireland for tax purposes.

The Exclusion Order will have an expiry date. You may apply for another (or an extension to the) Exclusion Order if your employee continues to both:

  • work abroad after that date
  • continues to be non-resident.

You are not required to request a Revenue Payroll Notification (RPN) once an exclusion order is in effect. You may operate the exclusion order granted by Revenue. 

Where an application has been made to Revenue but the Exclusion Order has not yet been granted you should request an RPN.

Next: Pay Related Social Insurance (PRSI) and Exclusion Orders