Revenue eBrief No. 043/26

03 March 2026

The Employers' Guide to PAYE from 1 January 2019

Tax & Duty Manual Part 42-04-35A has been updated as follows:

Chapter 1:

• Section 1.7 - Determining the employment status of an individual – has been updated

Chapter 2:

• Section 2.5 - Compulsory Registration by Revenue - has been updated
• Section 2.10 - Separate Registration numbers for the same employer – has been updated
• Section 2.11 - Payment - has been updated

Chapter 3:

• Section 3.1 - Gross Pay /Taxable Pay – has been updated including examples
• Section 3.2 - Employees superannuation contributions
  • PRSA – Updated
  • Permanent Health Benefits - updated
• Section 3.4 - What pay includes – Share based renumeration point updated.
• Section 3.4.1 - Non cash payment – updated
  • Small Benefits – updated
  • Company Share based remuneration – updated
• Section 3.5.1 - Travel Pass Scheme – title and section update
  • Rent Free Accommodation – updated
• Section 3.5.4 - Annual membership fees paid to a professional body – updated
• Section 3.5.6 - Provision of Bicycles for Directors and employees – updated

Chapter 4:

• Section 4.2 - Expenses payments made to Directors – updated
• Section 4.4 - Actual subsistence expenses which have been vouched with receipts – updated
• Section 4.5 - Motoring/bicycle expenses – updated
• Section 4.6 - Individuals carrying out work on a voluntary and unpaid basis – updated
• Section 4.7 - Remote working daily allowance – updated
• Section 4.8 - Enhanced Reporting Requirements – updated

Chapter 7:

• Section 7.1 - Register of employees – updated
• Section 7.2 - Corrections to payroll – updated
• Section 7.3 - Post Cessation payments incorporating arrears of pay – updated
• Section 7.6.2 - Real Time Credits – updated
• Section 7.6.3 - Tax Credit and Tax cut off point appeal by employee – updated

Chapter 9:

• Section 9.3 - Cumulative Basis – Tables and examples updated
• Section 9.5 - Emergency Basis – updated

Chapter 11:

• Section 11.2.1 - How the reduction in tax credits and tax cut off point operated
  • Example 1 and tables updated
  • Example 2 and tables updated

Chapter 12:

• Section 12.2 - Refunds arising from the operation of the cumulative system
  • Refunds of USC – updated

Chapter 13:

• Section 13.5 - LPT deductions where an individual has two periods of employment with the same employer in the year – updated
• Section 13.10 - Priority of LPT deduction in payroll – examples updated

Chapter 14:

• Section 14.2 - Data Quality – updated
• Section 14.4 - Making a payroll submission to Revenue – updated
  • Part 3 ROS Online form – updated
• Section 14.6 - Return Due dates – updated
• Section 14.8 - End of year statement – updated

Chapter 15:

• Section 15.1 - When a new employee commences employment – updated
• Section 15.2 - What is a new employee – updated
• Section 15.3 - Personal Public Service number – updated
• Section 15.4 - Employees previous pay, tax and USC notified to the employer – updated

Chapter 16:

• Section 16.1 - Introduction – updated
• Section 16.4 - Employee retiring on a pension paid by the employer – updated
• Section 16.5 - Employees transferred from one branch to another – updated

Chapter 18:

• Section 18.2 - Quarterly remittance to Collector General – updated
• Section 18.4 - Fixed direct debit section – Deleted
  • Variable direct debit - updated

Appendix 2        Forms used by agents – updated

Appendix 5        Commonly used terms