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”.