PAYE modernisation

Welcome to the PAYE modernisation centre

Real time reporting of payroll information came into effect on 1 January 2019. This new payroll reporting regime means that employers now report to Revenue pay, tax and other deductions, as well as details of any employees leaving their employment when they run their payroll. Employees have full visibility of their payroll data submitted by their employer to Revenue in real time. Revenue have access to complete data on each employee every time employers run their payroll.

Latest PAYE modernisation news

Tax

Since January of this year Revenue has received circa 380,000 Form 12 income tax returns from PAYE taxpayers. Most of these returns (99 percent) were submitted online according to Revenue at a recent meeting of the TALC Collection subcommittee. Revenue continue to review the treatment of Directors under the real time PAYE system. Revenue told us that the Revenue Legislative Service are now considering the matter of the PAYE and income tax treatment of Directors, which includes the submission we made to Revenue last November.. We continue to engage with Revenue on this important matter and will keep you informed of any developments.

Mar 09, 2020
Tax

The final minutes of the TALC Audit subcommittee meeting which took place in November 2019 are now published on the Revenue website.  The minutes note the representations made concerning the PAYE real time reporting system and Directors.  We continue to engage with Revenue on the practical issues raised by members; the main issue being the practical income tax and PAYE treatment of Directors’ fees and other related payments.  We will report any updates when we receive them.   

Mar 02, 2020
Tax

Employees and directors will not receive a P60 for 2019. Instead an Employment Detail Summary is available to view and download in myAccount. This summary replaces the P60 and shows pay and statutory deductions for the year as reported by employers or pension providers. It is like the information that was stated on the P60. It can be used in the same way as a P60 was previously used, for example, it can be provided to third parties as proof of income. More details are available on the Revenue website.  The summary can be accessed in the ‘PAYE Services’ on myAccount. Revenue have an information video which sets out how to access your pay and tax details on myAccount.

Jan 06, 2020