Taxes Consolidation Act 1997 section 983

Interpretation (Chapter 4)

Section 983 defines the key terms used throughout the PAYE chapter, providing the foundation for how employers calculate, deduct and remit income tax from employee earnings.

• Emoluments cover anything assessable under Schedule E, including advance payments of salary or wages.
• An income tax month is a calendar month, and the return date for each month is the 14th of the following month.
• The due date for payment is either the 14th or the 23rd of the following month, depending on whether filing and payment are made electronically.
• A revenue payroll notification is a notice issued by Revenue to an employer containing the information needed to calculate and deduct income tax for each employee.