Revenue eBrief No. 022/19

15 February 2019

The Employers' Guide to PAYE

Tax and Duty Manual Part Part 42-04-35A ‘The Employers’ Guide to PAYE’ has been updated to reflect the following changes which are effective from 1 January 2019:  

  • Page 30: guidance in relation to Standard Capital Superannuation Benefit (SCSB) relief.
  • Page 38: guidance on how to make a payroll submission where an employee holds a PAYE Exclusion Order.
  • Page 39: guidance on how to make a payroll submission where an employee holds a PRSI exemption.
  • Page 55: correction of the 2018 USC rates.
  • Page 60: guidance on how to report a post-cessation payment relating to 2018 or prior years.
  • Page 128: new procedures for agents relating to ROS Inbox Notifications.
  • Page 135: introduction of a Revenue assessment from 1 January 2019.