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.