Revenue eBrief No. 121/20
24 June 2020
Pay as You Earn (PAYE) system - Employee payroll tax deductions in relation to non-Irish employments exercised in the State - has been updated
Tax and Duty Manual Part 42-04-65 - Pay as You Earn (PAYE) system - Employee payroll tax deductions in relation to non-Irish employments exercised in the State - has been updated to reflect changes in procedures which are applicable from 1 January 2020. With effect from 1 January 2020, the requirements concerning the application for a dispensation from the operation of PAYE have been simplified. Applications will only be required on an annual basis where temporary assignees spend more than 60 workdays in the State in a year of assessment. This TDM sets out details of how Revenue interprets Article 15(2) of the OECD Model Convention on Income and Capital.
Chapter 8, which deals with Bonuses in the case of non-Irish employments, has also been updated.