PAYE Modernisation for employees
From 1 January 2019, employers are obliged to report their employees’ pay and deductions to Revenue when or before they pay them.
These new reporting obligations involve the most significant changes to the Pay As You Earn (PAYE) system since its introduction in the 1960s.
SMART PAYE outlines the benefits of PAYE modernisation for employees, employers and for Revenue.
The benefits for you, as an employee, include:
- the ability to maximise the use of your entitlements
- the availability of real time accurate data through our online systems
- clear information about the deductions being reported to Revenue on your behalf.
Next: View your pay and tax details