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.