Ireland – Online portal for PAYE Exclusion Orders now live; guidance updated
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Revenue issued eBrief 158/25 updating the PAYE Exclusion Orders manual and launching an online application portal accessible via myAccount/ROS. Use where PAYE should not be operated (e.g., certain foreign-based employees).
Effective Date:
- Live now
Published
- 11 August 2025.
Impact
- Faster processing for Exclusion Orders; enables compliant non-operation of PAYE/USC where conditions are met.
Payroll action
- Update mobility SOPs and apply via the portal before ceasing Irish PAYE/USC for qualifying workers.