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Glossary
Pay As You Earn: the system employers and pension providers use to deduct Income Tax, USC and PRSI from pay before you receive it.
Under PAYE your employer uses a Revenue Payroll Notification to work out how much tax to take from each payslip. At the end of the year you can check the result in myAccount and claim anything you missed.
PAYE income appears pre-filled in the PAYE Income Tax Return from your Employment Detail Summary.
Also searched as: pay as you earn, paye tax.
Seed definition reviewed 2026-10-28. Editorial verification by a tax-qualified reviewer is required before indexing.