Revenue eBrief No. 160/23 – Universal Social Charge
Revenue eBrief No. 160/23 11 July 2023 Universal Social Charge Tax and Duty Manual Part 18D-00-01 – Universal Social Charge -has been updated as follows: Paragraph 11.2 – Personal Retirement Savings Account – to clarify that employer PRSA contributions are not subject to PAYE and are, therefore, not chargeable to PRSI under the PAYE system (both employer’s […]
