Revenue eBrief No. 127/18
30 May 2018
PAYE (Employers) Compliance
Tax and Duty Manual PAYE (Employers) Compliance has been updated to reflect an employer's obligations under the Income Tax (Employments) (Consolidated) Regulations 2001 (as amended) – commonly known as the PAYE Regulations.
The updates relate to the obligations under:
- Regulation 7 – Register of Employers
- Regulation 8 – Register of Employees
- Regulation 20 – Change of employment where new employer received Form P45 from employee
- Regulation 22 – Employer notification to Revenue where employer has not received a Form P45 from new employee
and to the penalties for breaches of these Regulations.