Revenue have recently updated their PAYE Guide for 2019 and a summary of those changes are as follows:
- 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.
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