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. The 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. They 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
The employee is responsible for paying the Income Tax deducted to Banking Operations.