New Edition of Employer’s Guide to PAYE for the Republic of IrelandTuesday, September 21st, 2010
The Revenue has updated the Employer’s Guide to PAYE and the September 2010 edition is available on the Revenue’s website. The September 2010 edition of the Employer’s Guide to PAYE includes the following changes:
- all references to the Department of Social & Family Affairs have been changed to the Department of Social Protection
- in the context of employment status, a link is provided to the June 2010 issue of the Code of Practice Determining Employment or Self-Employment Status of Individuals (www.revenue.ie/en/tax/it/leaflets/codeof-practice-on-employment-status.pdf)
- details are provided of the revised procedures from January 2010 for the handling of arrears payments to a former employee in the following tax year
- the annual remittance threshold for quarterly payments is corrected (€28,800)and the October to December submission calendar is updated
- reference is made to the issuing of duplicate P60s
- the procedures are included for allowing employees who are exempt from the income levy to be paid throughout the year without deduction of income levy.