Enhancements for Pay As You Earn, Withholding Taxes only on Irish Income

As part of the phased delivery of the Irish payroll localization, the calculation card components, associated elements and calculations are enhanced for Pay As You Earn (PAYE) to include Withholding Taxes only on Irish Income for employees not resident in Ireland.

A new field  Section 984 Dispensation has been added to set this option in the PAYE Additional Information calculation component of the Statutory Deductions calculation card. 

The appropriate fast formula has been enhanced to take the Section 984 Dispensation record as input and return it as a Run Result in the payroll for reporting purposes, when required.

As an Irish private sector employer, you can use this option under Section 984 TCA 1997 to withhold PAYE on income relating to Irish workdays only. 

Steps to Enable

You don't need to do anything to enable this feature.

Tips And Considerations

You need create a user-defined Information element, input values, subclassification rule, and balance feeds to Gross Earnings and Gross Pay.