Current Employers PAYE Guide

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)

All the best,

The Team at Jefferson