Revenue eBrief No. 176/22
26 September 2022
Revenue Compliance Interventions – Operation of Payroll Taxes (Income Tax, PRSI, USC) by Employers
Revenue has published a new Tax and Duty Manual – Revenue Compliance Interventions – Operation of Payroll Taxes (Income Tax, PRSI, USC) by Employers.
The purpose of this manual is to provide guidance for caseworkers conducting compliance interventions in respect of employers who have incorrectly operated payroll taxes.
This guidance deals only with cases where it is determined that the updating of an employee’s payroll record is required due to the incorrect operation of the Pay As You Earn (PAYE) system by an employer as a result of error or carelessness.
The guidance set out in this Tax and Duty Manual will apply to any self-correction or qualifying disclosure received and/or Revenue compliance intervention initiated following the publication of this Tax and Duty Manual.