PAYE20095 - Employer records: set up employer record: DPGEN scheme - direct payment (tax only)

Commonly known as 'PAYE Direct Payments procedures'.

You will need to set up a new employer record with a DPGEN scheme type when normal PAYE procedures are unsuitable. »Ê¹ÚÌåÓýapp employee will be responsible for the deduction of their own Income Tax.

This scheme type is appropriate for certain types of employees, office holders or individuals. »Ê¹ÚÌåÓýappy include

  • Roman Catholic Priests
  • Clergy of the Church of Ireland
  • Officials whose earnings are made up mainly of fees paid by the public, for example, Registrars

»Ê¹ÚÌåÓýapp employee is responsible for paying the Income Tax deducted to Banking Operations.