Tax residence

What is a PAYE Exclusion Order?

A PAYE Exclusion Order tells your employer not to deduct Income Tax or Universal Social Charge (USC) from your income. The exclusion order starts from the date you leave. It 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 send full details in writing to the appropriate Revenue Office.

You might wish to continue paying your Pay Related Social Insurance (PRSI) contributions. If so, your employers will have to contact the Department of Employment Affairs and Social Protection (DEASP).

Next: What is domicile and the domicile levy?