PAYE Employer definition

PAYE Employer means the Participant’s employer for the purposes of Part 11 of ITEPA (PAYE);
Sample 1

Examples of PAYE Employer in a sentence

  • The hotel is registered for PAYE (Employer) which should be filed and returned monthly and Bi-monthly VAT.

  • To be eligible for the warehousing scheme and to ensure your business remains eligible, you should ensure you file returns for all taxes, including the returns for the VAT and PAYE (Employer) liabilities that you are currently unable to pay.

  • The last return submitted and paid was January 2020 PAYE (Employer) and Nov/Dec 2019 VAT.

  • The arrangement is available across all tax-heads and is not restricted to VAT and PAYE (Employer) liabilities as is the case with warehoused debts.

  • The scheme allows for the deferral of unpaid VAT and PAYE (Employer) debts arising from the COVID-19 crisis for a period of 12 months after a business resumes trading (inaccordance with the Reopening Roadmap/Living with COVID-19 Plan) and the application of a lower interest rate of 3% per annum on the repayment of such warehoused tax debts after that date.

  • PAYE (Employer) liabilities include income tax, USC, employer’s PRSI and LPT collected by the employer on behalf of a customer which are due to be remitted by employers under the PAYE system.This scheme will be administered by Revenue.The period covered by the scheme is the time during which the business was and is unable to trade due to the COVID-19 related restrictions and includes two months after the business re-commences trading.

  • Other businesses (turnover above €3m) managed by Revenue’s Large Corporates Divisionand Medium Enterprises DivisionThe business must have been unable to pay VAT and PAYE (Employer) liabilities.

  • Other businesses (turnover above €3m) managed by Revenue’s Large Corporates Divisionand Medium Enterprises DivisionThe business must have been unable to pay VAT, PAYE (Employer) and TWSS liabilities.

  • PAYE (Employer) liabilities include Income Tax, Universal Social Charge, employees’ andemployer’s PRSI and Local Property Tax due to be remitted by employers under the PAYEsystem.

  • The end of the warehouse period and consequently the returns covered in the warehousing arrangement is determined having regard to the restriction levels in place for each local area and business.TWSS warehousing applies to overpayments arising on or after 26 March 2020 and mirrors the arrangements for the VAT and PAYE (Employer) warehouse.The start date for warehousing of Income Tax 2019 and Preliminary Tax 2020 is 31st October 20 with an extended date of 10 December 2020 where the taxpayer files on ROS.

Related to PAYE Employer

  • School employer means a board of school directors, the

  • Participating Employer means any trade or business (whether or not incorporated) which adopts this Plan with the consent of the Company identified in the Adoption Agreement.

  • Large employer means, in connection with a group health plan or health insurance coverage with

  • The Employer means the Municipality; and

  • Employer as defined in Section 3(5) of ERISA.

  • Related Employer means the Employer and (a) any corporation that is a member of a controlled group of corporations as defined in Code Section 414(b) that includes the Employer and (b) any trade or business that is under common control as defined in Code Section 414(c) that includes the Employer.

  • Affiliated Employer means any corporation which is a member of a controlled group of corporations (as defined in Code Section 414(b)) which includes the Employer; any trade or business (whether or not incorporated) which is under common control (as defined in Code Section 414(c)) with the Employer; any organization (whether or not incorporated) which is a member of an affiliated service group (as defined in Code Section 414(m)) which includes the Employer; and any other entity required to be aggregated with the Employer pursuant to Regulations under Code Section 414(o).

  • Eligible employer means any municipality with a municipal

  • Service employee, as used in this clause, means any person (other than a person employed in a bona fide executive, administrative, or professional capacity as defined in 29 CFR 541) engaged in performing a District contract not exempted under 41 U.S.C. §356, the principal purpose of which is to furnish services in the United States, as defined in section 22.1001 of the Federal Acquisition Regulation. It includes all such persons regardless of the actual or alleged contractual relationship between them and a contractor.

  • New Employer means, after a Change in Control, a Participant’s employer, or any direct or indirect parent or any direct or indirect majority-owned subsidiary of such employer.

  • Public employer means any officer, board, commission,

  • Participating employee means an employee whose election to participate in a Plan has been approved by the employer.

  • Covered Employer means the City of Cambridge or a Beneficiary of Assistance.

  • School employee means (1) a teacher, substitute teacher, school administrator, school superintendent, guidance counselor, psychologist, social worker, nurse, physician, school paraprofessional or coach employed by a local or regional board of education or working in a public elementary, middle or high school; or (2) any other individual who, in the performance of his or her duties, has regular contact with students and who provides services to or on behalf of students enrolled in a public elementary, middle or high school, pursuant to a contract with the local or regional board of education.

  • Male employee means an employed male who is caring for a child borne of his spouse or a child placed with the employee for adoption purposes.

  • Client employer means an Employer that is involved in a Tri-Party Employment Relationship due to obtaining the services of a third-party entity.

  • Public school employer means a public employer that is the board of a school district, intermediate school district, or public school academy; is the chief executive officer of a school district in which a school reform board is in place under part 5A of the revised school code, 1976 PA 451, MCL 380.371 to 380.376; or is the governing board of a joint endeavor or consortium consisting of any combination of school districts,

  • Newly hired employee or “New Hire” means any employee, whether permanent, full-time, or part-time, hired by the Office and who is still employed as of the date of new employee orientation. It also includes all employees who are or have been previously employed by the Office and whose current position has placed them in the bargaining unit represented by CSEA. For those latter employees, for purposes of this article only, the “date of hire” is the date upon which the employees’ employment status changed as such that the employee was placed in the CSEA unit.

  • relevant employer means any company incorporated or registered under the Companies Act (Cap. 50) or any person registered under the Business Names Registration Act 2014;

  • Ongoing employee means an employee who has been employed for at least one complete standard measurement period.

  • Affiliated employee means any individual employed by a recipient who receives compensation directly from government assistance or a contract with the District of Columbia government, including any employee of a contractor or subcontractor of a recipient who performs services pursuant to government assistance or a contract. The term “affiliated employee” does not include those individuals who perform only intermittent or incidental services with respect to the government assistance or contract, or who are otherwise employed by the contractor, recipient or subcontractor.

  • Small employer means any employer that had total revenue of less than $500,000 during the preceding taxable year. For purposes of this division, "total revenue" means receipts of any type or kind, including, but not limited to, sales receipts; payments; rents; profits; gains, dividends, and other investment income; compensation; commissions; premiums; money; property; grants; contributions; donations; gifts; program service revenue; patient service revenue; premiums; fees, including premium fees and service fees; tuition payments; unrelated business revenue; reimbursements; any type of payment from a governmental unit, including grants and other allocations; and any other similar receipts reported for federal income tax purposes or under generally accepted accounting principles. "Small employer" does not include the federal government; any state government, including any state agency or instrumentality; any political subdivision; or any entity treated as a government for financial accounting and reporting purposes.

  • Plan Sponsor has the meaning assigned to the term “plan sponsor” in Section 3(16)(B) of ERISA.

  • Affected employee means an employee who would be affected by the grant or denial of a variance, or any one of the employee’s authorized representatives, such as the collective bargaining agent.

  • Executive Employee means those employees of the Company of Grade Level 10 or above.

  • Employer/Owner means the DAKSHIN HARYANA BIJLI VITRAN NIGAM and the legal successors in title to the Employer/Owner but not (Except with the consent of the Contractor) any assignees of the Employer/Owner.