| Commentary

(a) The PAYE system

| Commentary

G.     The PAYE system

(1)     General

(a)     The PAYE system

PAYE is central to the administration of employment taxation. An employer is obliged to deduct tax on making payments of PAYE income to his employees. Deduction must be effected in accordance with regulations and the employer must account for the tax to the Revenue. The effect of the system is that the employee pays tax on his PAYE income as soon as he is paid the income and the employer is obliged to act as an unpaid tax collector.

The current position is governed by

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