Revenue eBrief No. 192/18
30 October 2018
Domestic employment scheme
Tax and Duty Manual Part 42-04-33 regarding domestic employments has been updated as follows:
- The form required to register as a domestic employer for PRSI purposes has been included in the Appendix. This form should be sent to the Special Collection Section of the Department of Employment Affairs and Social Protection.
- Paragraph 1 has been updated to clarify that the PAYE registration threshold for employers, other than domestic employers, will no longer apply with effect from January 2019. The €8 / €2 pay per week limits will continue to apply up to and including December 2018.
The contents of this Manual used to be contained in Tax and Duty Manual Part 42-04-40, which has been archived.