We use cookies on our site to analyze traffic, enhance your experience, and provide you with tailored content.

For more information visit our privacy policy.

PAYE Employer definition

PAYE Employer means the Participant’s employer for the purposes of Part 11 of ITEPA (PAYE);
Source 1

Examples of PAYE Employer in a sentence

  • The last return submitted and paid was January 2020 PAYE (Employer) and Nov/Dec 2019 VAT.

  • To be eligible for the warehousing scheme and to ensure your business remains eligible, you should ensure you file returns for all taxes, including the returns for the VAT and PAYE (Employer) liabilities that you are currently unable to pay.

  • The hotel is registered for PAYE (Employer) which should be filed and returned monthly and Bi-monthly VAT.

  • The scheme allows for the deferral of unpaid VAT and PAYE (Employer) debts arising from the COVID-19 crisis for a period of 12 months after a business resumes trading (inaccordance with the Reopening Roadmap/Living with COVID-19 Plan) and the application of a lower interest rate of 3% per annum on the repayment of such warehoused tax debts after that date.

  • PAYE (Employer) liabilities include income tax, USC, employer’s PRSI and LPT collected by the employer on behalf of a customer which are due to be remitted by employers under the PAYE system.This scheme will be administered by Revenue.The period covered by the scheme is the time during which the business was and is unable to trade due to the COVID-19 related restrictions and includes two months after the business re-commences trading.

  • Her business is dealt with by Revenue’s Business Division.In order to avail of debt warehousing, she must file all returns which are outstanding, i.e.• Feb, Mar, April, May, June and July PAYE (Employer) returns and• Jan/Feb, Mar/Apr, May/June VAT returns.As a Business Division case, she is pre-approved for warehousing and no action will be taken on the non-payment of the returns once filed.

  • All work in the portfolio should demonstrate the ability to convey complex compositional organization, problem-solving, creativity and originality along with mastery of media in single and/or multi-piece projects.Prerequisite: Senior standing and digital communication and Web design major with consent of department chairman.

  • Other businesses (turnover above €3m) managed by Revenue’s Large Corporates Divisionand Medium Enterprises DivisionThe business must have been unable to pay VAT and PAYE (Employer) liabilities.

  • The end of the warehouse period and consequently the returns covered in the warehousing arrangement is determined having regard to the restriction levels in place for each local area and business.TWSS warehousing applies to overpayments arising on or after 26 March 2020 and mirrors the arrangements for the VAT and PAYE (Employer) warehouse.The start date for warehousing of Income Tax 2019 and Preliminary Tax 2020 is 31st October 20 with an extended date of 10 December 2020 where the taxpayer files on ROS.

  • Mary returned to trade on June 29th and so all PAYE (Employer) debts from February 2020 to June 2020 plus 2 months and all VAT debts from Jan 2020 to June 2020 plus 2 months will be warehoused i.e.• All Feb to Aug PAYE (Employer) returns inclusive and• Jan/Feb, Mar/Apr, May/June, July/Aug VAT returns.

Related to PAYE Employer

  • School employer means a supervisory union or school district as

  • Participating Employer means any trade or business (whether or not incorporated) which adopts this Plan with the consent of the Company identified in the Adoption Agreement.

  • Large employer means, in connection with a group health plan or health insurance coverage with

  • The Employer or “The Purchaser” means the "Registrar General, High Court of Madhya Pradesh, Jabalpur" and the "District Judge" of the District Courts.

  • Employer as defined in Section 3(5) of ERISA.

Most Referenced Clauses

Most Referenced Definitions