Revenue eBrief No. 025/19
19 February 2019
Income Tax (Employment) Regulations 2018 (S.I. No. 345 of 2018) and Universal Social Charge Regulations 2018 (S.I. No. 510 of 2018)
With the introduction of PMOD from 1 January 2019, new regulations governing the operation of income tax and USC under the PAYE system have taken effect.
The regulations are the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018) and the Universal Social Charge Regulations 2018.
Tax and Duty Manuals
Part 42-04-71 and
Part 18D-00-02 provide a summary of these regulations.