What is PAYE?

PAYE stands for ‘Pay As You Earn’. If you are an employee, you normally pay tax through PAYE.

Every time your salary is paid, your employer deducts the following taxes:

Your employer pays the amount deducted to Revenue. PAYE ensures that the yearly amounts you have to pay are collected evenly on each pay day over the course of the tax year.

The PAYE system is also used to deduct tax on payments to people who receive an occupational pension from a previous employer.

You may be entitled to tax creditsand to tax reliefs and exemptions to reduce the amount of tax you pay.

If you are a PAYE customer, please see how to submit a PAYE Income Tax Returnto review your tax for any of the previous four tax years.