• Revenue continue to offer their fixed direct debit scheme under the new PAYE Modernisation system.
  
  If availing of Revenue's fixed direct debit scheme, employers must ensure that the cumulative monthly payments are sufficient to cover the annual liability.
   
• Since 25th January 2019, employers may avail of Revenue's variable direct debit scheme. Under the variable scheme, Revenue will obtain permission to request the value of your actual monthly liability, as opposed to a fixed amount each month.
  
  Employers can apply to set up a variable direct debit through ROS.
  
  If you are currently on a fixed direct debit scheme with Revenue, you will need to cancel this before setting up a new variable direct debit. This will ensure that Revenue only requests one payment from your bank.
  
  It is also important to note that if you are currently a quarterly or annual remitter, setting up a variable direct debit will place you on a monthly remittance schedule instead.

Further information on setting up a direct debit scheme can be sought from Revenue.