A Pay as you earn tax (PAYE) is a withholding tax on income payments to employees. Amounts withheld are treated as advance payments of income tax due. They are refundable to the extent they exceed tax as determined on tax returns. PAYE may include withholding the employee portion of insurance contributions or similar social benefit taxes. In most other countries, they are determined by employers but subject to government review. PAYE is deducted from each paycheck by the employer and must be remitted promptly to the government. Most countries refer to income tax withholding by other terms, including pay-as-you-go tax.

Contents

• 1 United Kingdom
  • 1.1 Forms and reporting
  • 1.2 Origins
• 2 Ireland
  • 2.1 Forms and reporting
• 3 New Zealand
  • 3.1 Forms and reporting
• 4 Similar systems
  • 4.1 Australia
  • 4.2 Canada
  • 4.3 Europe
  • 4.4 Morocco
  • 4.5 United States
• 5 Notes and references
• 6 External links

Alternative forms

paie

paye

1. first-person singular present indicative of payer
2. third-person singular present indicative of payer
3. first-person singular present subjunctive of payer
4. third-person singular present subjunctive of payer
5. second-person singular imperative of payer

• French verb forms