Revenue eBrief No. 225/23

19 October 2023

PAYE directions for non-resident employees of Irish private sector employments

Tax and Duty Manual Part 42-04-01 - PAYE Exclusion Orders - has been amended. A new paragraph (5.7) has been inserted concerning the treatment of employment income paid to non-resident employees of Irish private sector employers who perform duties both inside and outside the State. 

The new paragraph provides that, subject to conditions, an Irish private sector employer may seek a direction from the Revenue Commissioners allowing it to withhold PAYE on the employment income relating to the non-resident employee's Irish workdays only. A supporting example has also been included.