PAYE (Pay As You Earn) is tax deducted from your salary/pension by either employers or pension providers.  It covers Income Tax, USC and PRSI, all calculated and taken out before your pay reaches your bank account, so as a PAYE worker, most of the day-to-day tax admin is already handled for you automatically. If PAYE workers wish to file a tax return (to claim back medical expenses or ensure correct tax applied), they would file a Form 12. This is unlike those deemed to be self-assessed who file a Form 11.