Taxes Consolidation Act 1997 section 986

Section 986 empowers the Revenue Commissioners to make regulations governing the assessment, charge, collection and recovery of income tax under the PAYE system.

• Revenue may make regulations covering all aspects of PAYE operation, including employer deduction obligations, payroll record inspection, tax collection and recovery, appeals, and employer reporting requirements.
• Revenue payroll notifications must be prepared to ensure that, so far as practicable, the total estimated tax for the year is deducted evenly from emoluments paid during that year, with adjustments for prior year under- or over-deductions.
• PAYE does not apply to an individual employer with a single domestic employee paid less than €40 per week, nor to locum cover payments made to members of the Disabled Drivers Medical Board of Appeal on or after 1 November 2023.
• All regulations made under this section must be laid before Dáil Éireann and may be annulled by resolution within 21 sitting days.