The Pay As You Earn (PAYE) system is a method of paying income tax and social insurance contributions for employees. The system operates by your employer deducting the tax due on your income as you earn it and paying it over to Revenue. This means when you receive your pay at the end of the week or month, your tax has already been paid to Revenue.
Each pay day you will get a pay slip setting out what was deducted. At the end of the tax year, you will get a form P60 which sets out the total amounts paid to you and deducted from you for the tax year.
These webapges provides some tips and information on tax for PAYE workers.
If you run your own business or trade and are not employed by someone else, then you do not come within the PAYE system for the income from that trade or business. That income will be taxed under “self-assessment”. For more on this topic to go to the Business taxpayers section of our website.
Tips for PAYE Workers
Find out more about tax credits and reliefs
Some technical terms explained
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