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What is a PAYE Exclusion Order?

A PAYE Exclusion Order is a certificate issued by Revenue that authorises your employer not to deduct the following from your income:

The Exclusion Order remains in place while you are non-resident and working abroad. A PAYE Exclusion Order may be issued if:

  • you are employed abroad by an Irish employer
  • all of your employment duties are carried out abroad
  • and
  • you will be non-resident in Ireland in the tax year.

Your employer must provide full details in writing to the appropriate Revenue office. Further information is available under Pay As You Earn (PAYE) Exclusion Order issued by Revenue.

You may wish to continue paying your Pay Related Social Insurance (PRSI) contributions. If so, your employer will have to contact the Department of Social Protection (DSP).

Next: Tax treaties between Ireland and other countries

Published: 18 August 2025 Print this page

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