Revenue eBrief No. 242/25
17 December 2025
Domestic Employers and the taxation of Domestic Employees
Tax and Duty Manual Part 42-04-33 Domestic Employers and the taxation of Domestic Employees has been updated as follows:
- Section 1 has been updated to remove references to pre-2018 requirements.
- Section 2 has been updated to include the contact details for the Special Collection section of the Department of Social Protection in relation to the PRSI obligations of Domestic Employers.
- Appendix 1 and 2 have been removed as this information is available from the Department of Social Protection.