Part 42-5-6 Guidelines on PAYE-PRSI monthly and annual estimates 1. Operation of the Pay As You Earn (PAYE) system The operation of the PAYE system is governed by Chapter 4 (Sections 983 to 997A) of Part 42 of the Taxes Consolidation Act (TCA) 1997 and the Income Tax (Employment) (Consolidated) Regulations 2001. In brief, employers are obliged […]

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