Ireland Tax Agency Updates Guidance on Employers’ Guide to Pay-As-You-Earn

The Irish Revenue Commissioners March 3 issued Revenue eBrief No. 043/26, and updated the employers’ guide to pay-as-you-earn (PAYE). Updated topics covered include: 1) the determination of whether an individual’s employment status is based on a contract of employment or contract for service; 2) automatic registration of employers by the Tax Agency for PAYE if there is reason to believe there is a registration obligation, and the 30-day period to appeal the registration; 3) the application of the universal social charge (USC) and pay related social insurance (PRSI) to employer contributions over the employer limit of 100 percent of the ...