Pay As You Earn (PAYE): A Multinational Comparison

This strategic white paper, Pay As You Earn (PAYE): A Multinational Comparison, compares and contrasts the pay as you earn (PAYE) systems of 12 countries. Complying with PAYE requirements is an essential element of the payroll function, made all the more complex for employers in multiple countries because of the aforementioned differences.

This key report outlines the differences between individual countries’ use of PAYE, including:


  • The types of payments subject to income tax withholding
  • Which allowances can be applied to be exempt from withholding
  • The number of tax brackets and the applicable minimum and maximum incomes for each bracket
  • The differences between withholding on either regular or supplemental pay
  • Deadlines for submitting the proper forms and reports
  • And more.