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PAYE Dispensation

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  • 23-05-2021 11:19am
    #1
    Registered Users Posts: 30


    I read below from the news from Revenue, but could not understand well.
    If someone can help explain, I'd be so grateful!

    "PAYE Dispensation Applications – During 2020, Revenue did not strictly enforce the 30-day notification requirement for PAYE dispensations applicable to short term business travellers from countries with which Ireland has a double taxation treaty who spen in excess of 60 workdays in the State in a tax year. This concession ceased on 31st December 2020 and, since 1st January 2021, employers are expected to adhere to the 30-day notification timeframe. Exceptional cases may be notified to Revenue as required."

    Here, can anyone help explain:

    What does "PAYE Dispensation"mean, is it same as "PAYE Obligation"?

    Thanks a mill!


Comments

  • Registered Users Posts: 1,690 ✭✭✭hold my beer


    No it means you don't have to deduct any taxes from the relevant person


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