Guides & forms

Download Information Guides, Tax and PAYE Forms

Here is the list of useful guides and forms free for you to download.

Employer’s Guide to Universal Social Charge

This Employer’s Guide to Universal Social Charge will help you understand:

  • How to calculate USC
  • Exemptions
  • Posted Workers, Frontier Workers & Medical Card Holders

This employer’s guide to Universal Social Charge will help you determine how and when to apply Universal Social Charge as well as identify areas where your employees may be exempt from USC.

Click here to access the article.

Why Payroll is the #1 Function Outsourced by Financial Executives

Outsourcing Institute’s Annual Survey revealed that Financial Executives outsource payroll before other functions.  The Survey found that Outsourcing allowed a company focus on its core business by having operational functions assumed by an outside expert.

Executives responded on areas that they were currently outsourcing, and what they were considering outsourcing in the near future. Sixty percent of the executives were senior executives. Almost every industry was represented, from advertising and brewing through government and healthcare to manufacturing and utilities. The companies ranged from small to enterprise level organisations.

Click here to access the article.

PAYE and Tax Registration

RDI Form
This form is used to set up a Revenue Debit Instruction, which allows the ROS customer to pay taxes to Revenue.

Starting In Business – Becoming an Employer and Ongoing Obligations
This Revenue link provides useful resources including a guide to PAYE, information to help you with maintaining your records, a guide to assist employers with registering for PAYE and also specific obligations regarding the beginning and end of the tax year.

Code of Practice to determine if a person is employed or self-employed
This leaflet outlines the criteria for each and helps to determine whether an individual is employed or self-employed.

Forms and Guides for Employers

Employers guide to operating PAYE, PRSI and USC on certain benefits
This guide provides employers with information on the main benefits-in-kind and other non-cash benefits such as Vouchers, Private use of company cars etc. The guide helps employers to determine the ‘taxable benefits’ or ‘notional pay’ amounts to be taken into account when calculating the PAYE, PRSI and USC liabilities.

Employers Guide to PAYE This guide explains The Pay As You Earn (PAYE) system and the method of tax deduction under which an employer calculates and deducts the income tax due from payment of wages, salary etc.

Employee Travel and Subsistence Expenses
This Revenue link provides information on paying employee expenses when they travel on business journeys along with an explanation of the types of travel that qualify for repayments and subsistence if employees are working away from their normal place of work. Comprehensive details on tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees can be accessed here.

Employer Paid Medical Insurance
This Revenue resource provides information for employers on medical insurance relief, permanent health insurance cover, in-house medical plans and medical check-ups.

Flat-rate expense allowances
This resource details flat-rate expenses and provides a downloadable excel spreadsheet listing the expenses.

Forms and Guides for Employees

Personal tax credits, reliefs and exemptions
This resource provides details about tax credits, reliefs and exemptions that you may be entitled to and how to claim them.

Employee Tax Credit
You can claim the Employee Tax Credit if you receive income that is taxed under the Pay As You Earn (PAYE) system. Click here for further details.

Tax credits, what they are and what you may be entitled to
This resource provides an introduction to tax credits and gives examples of tax credits that you may be entitled to.

Starting your first job in Ireland
This resource provides you with details on what you need to do when starting your first job, how your tax is calculated and how benefits from your employer are handled.

What is PAYE?
This resource provides an overview of PAYE from an employee perspective. Also included are additional resources that will likely be of interest.

How to get a refund of emergency tax and Universal Social Charge (USC)
Through this resource you will find out when and how emergency tax is applied to your income, plus you’ll get details on how to get a refund of emergency tax and Universal Social Charge (USC).

How to get a PPS Number
This resource explains what The Personal Public Service number (PPS No.) is, How to obtain a PPS Number, What you need your PPS Number for.

A Guide to Claiming Health & Medical Tax Relief
This resource explains how you may claim tax relief in respect of the cost of certain health expenses paid by you.

Med 1 Form – Reclaim tax for medical expenses
Form MED 1, this form (or equivalent in your Revenue “myAccount”) is to be completed when claiming relief on Health Expenses.

Med 2 Form – Reclaim tax for dental expenses
Form MED 2 is used claim relief on Dental Expenses. Please note this form is a receipt only and should be retained by you as evidence of expenses incurred. Claims for tax relief on dental expenses should be claimed either through your Revenue “myAccount” or by completing and submitting Form MED 1 to your local Revenue office (click here to find your local Revenue office).

Trans Border Workers Relief
This guide explains the relief due to individuals who are resident in Ireland and commutes to his/her place of work abroad and who pays tax in the other country on the income from that employment. Please note one of the Conditions to Qualify is that the country of employment must have a Double Taxation Agreement with Ireland.

General forms and guides which you may find useful

Local Property Tax – Frequently Asked Questions

First claim for tax repayment during unemployment
First claim for tax repayment during unemployment This form is to be completed if you are unemployed and had previously had Income Tax and/or USC deducted from your pay since 1 January as you may be entitled to a refund. Please see form for further information.

Tax credits, allowances and reliefs charts 2012-2017
This resource provides rates for personal tax credits, allowances and relief details for various personal circumstances.

Incapacitated Child
This resource outlines the circumstances in which the incapacitated child tax credit can be claimed. Also included are details on how to make a claim.

Over 65s
This resource provides details about the credits, reliefs and exemptions that people aged 65 or over can claim.

Dependent Relative
This resource outlines the conditions to qualify, relief due and how to apply for the Dependent Relative tax credit.

Home Carers
This resource outlines the qualifying conditions, rates and claiming methods for the Home Carer Tax Credit.

Going to Work Abroad?
This resource provides details on what happens with your tax if you leave Ireland to go to live or work abroad on a temporary, long term or permanent basis.

Coming to Live in Ireland?
This resource explains how your tax is affected if you have just moved to Ireland or are returning to Ireland from abroad.

Taxation of employer benefits
This resource outlines how employer benefits are taxed and gives details on taxable and non-taxable employer benefits.

BIK on Preferential Loans
This guide explains how to apply BIK in relation to a Preferential Loan.

Tax Information for Students
This resource provides students with information on tax, starting your first job, leaving a job to attend school/college, tax relief on tuition fees, leaving or coming to Ireland to work.


Coronavirus Measures and Implications

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