Revenue released the following update to day to their Tax & Duty manual which we recommend you read:

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

  • 2018 USC rates
  • removal of a paragraph relating to Top Slicing Relief which is no longer relevant
  • confirmation that Department of Employment Affairs and Social Protection (DEASP) child dependent payments are exempt from tax
  • inclusion of an arrangement to cater for a payroll operator being absent from work
  • clarification of the term “persistent technology failure”.

(Source: Revenue)

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All the best,
The Team at Jefferson