PAYE Guide 2019 to 2020

Revenue updated their PAYE Guide effective from 2019 and a summary of those changes are provided below. 
This is still the most up-to-date PAYE Guide for Employers:

  • 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.

(Source: Revenue)

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All the best,

The Team at Jefferson