PAYE Modernisation: request for employee lists to commence shortly

Jun 18, 2018

We understand from discussions with Revenue at a recent TALC Collection subcommittee meeting that Revenue will be requesting a list of employees from all employers in the coming weeks. The request will be presented by way of a banner on the ROS homepage screen for both employers and tax agents.  A template from Revenue will be provided for completion with details of the employees.  The request will be on a phased basis, so not all employers and/or tax agents will be presented with the banner on their ROS homepage at the same time. 

Revenue tell us that while their focus for employee lists is on employers with 20 or more employees, the template and facility to submit employee lists will be available to all employers.  The critical information is PPS numbers and P2C (tax credit certificates) data. The full information to be included in the list is detailed on the Revenue website

The list submitted will be validated against Revenue’s records in real time.  Any differences will be flagged, significant differences will result in the list being rejected and the employer or agent will be advised to contact Revenue to resolve the differences. 

Employee lists will be requested with a deadline of end of October to allow sufficient time to complete the data alignment process amend any difference before the go live date of 1 January for PAYE real time reporting. 

We understand that other than the banner request on the ROS homepage, no other communication will issue from Revenue.  Revenue told us that they will issue an eBrief and a Tax and Duty manual on the employee lists. 

We will keep you informed of developments as they arise.  In the meantime, for all your PAYE Modernisation updates and information, visit our dedicated PAYE Modernisation web centre