PAYE compliance

  • Revenue’s 2025 Annual Report reveals a rapidly evolving, data-driven compliance environment where AI-assisted analytics, expanding cross-agency data sharing and third-party reporting are becoming increasingly central to how Revenue identifies risk. From payroll and VAT data to DAC7 platform reporting and inter-agency information sharing, Revenue now has access to a far broader picture of taxpayer activity… Read more

  • Revenue has published new guidance following the Supreme Court’s Karshan case on worker classification. Employers now face greater responsibility in deciding whether individuals are employees or contractors, with specific attention on locums. This blog explains the five-step test, Revenue’s disclosure opportunity for 2024–2025, and practical checklists to help employers stay compliant. Read more