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Revenue eBrief No. 140/21

16 July 2021

PAYE Exclusion Orders

Tax and Duty Manual - Part 42-04-01 PAYE Exclusion Orders - has been updated as follows:

  • Part 5.5 to provide clarity for bonuses paid where a PAYE Exclusion Order is in place
  • Part 7.1 to remove the concessionary treatment for freelance actors
  • Part 9 to update the PRSI contact details in the Department of Social Protection
  • Part 10 to outline  the COVID-19 concessions for PAYE Exclusion Orders which ceased on 31 December 2020
  • Appendix I inserted to show a sample PAYE Exclusion Order.

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