Part 42-04-65 - paye - employee payroll tax deductions in ... - revenue
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A period for 183 days or more in a tax year, as they will be deemed to be tax ... the general rule, therefore, is that emoluments are computed based on the ...
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Tax and Duty ManualPart 42-04-65The information in this document is provided as a guide only and is not professional advice, including legal advice. It should not be assumed that the guidance is comprehensive or that it provides a definitive answer in every case.1Pay As You Earn (PAYE) systemEmployee payroll tax deductions in relation to non-Irish employments exercised in the StatePart 42-04-65Document last updated December 2021 Tax and Duty ManualPart 42-04-652Table of ContentsChapter 1......................................................................................................................51Introduction....................................................................................................51.1Employee Payroll Tax Deductions...................................................................51.1.1The PAYE and USC systems.............................................................................51.1.2PAYE position prior to 31 December 2005 as regards non-Irish ...
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