(This note is not part of the instrument and does not purport to be a legal interpretation)

These Regulations provide for the administration and operation of the Pay As You Earn system of taxation, as it is applies to Income Tax, from the 1 January 2019 and replace the existing Regulations.

The Regulations include provision for -

a. the transmission of information between Revenue, employees and employers,

b. the determination of tax credits and standard rate cut-off points for employees,

c. objections and appeals against determinations of tax credits and standard rate cut-off points,

d. the making available of revenue payroll notifications to employers,

e. the requirement on employers to provide payroll information to Revenue no later than the date of payment of emoluments to employees,

f. the calculation of the income tax deductible or repayable by employers on the payment of emoluments, including notional emoluments, to employees,

g. the obligation on employers to notify Revenue when an employee either commences or ceases,

h. the inspection of employers' records,

i. the notification of liability of employees by Revenue, and

 j. the recovery of tax underpayments from employees.