The Income Tax (Employments) Regulations 2018, made by the Revenue Commissioners and effective 1 January 2019, consolidate PAYE administration and replace the 2001 Regulations. They define terms, establish how tax credits and the standard rate cut-off point are determined, provide for revenue payroll notifications, and set employer duties on reporting, tax deduction and remittance, including treatment of notional payments and employer remittances under section 985A.

The Regulations prescribe the cumulative method for tax calculation, timelines for notifications and record retention, special measures for new starters, leavers and deceased employees, inspection powers, objection and appeal routes to the Appeal Commissioners, and recovery procedures for underpayments. Employers must retain records for six years and comply with the electronic transmission requirements specified.