PAYE Modernisation: List of Employees requested

Jul 16, 2018

Revenue have requested a List of Employees from employers in the legal, accounting, management, architecture, engineering, technical testing and analysis sectors.  This is the first tranche of such requests.  We informed you in Tax eNews last month that Revenue is requesting a list of employees from all employers on a phased basis over the coming weeks.  The second tranche is expected in August and the third and final tranche in September.  The request is presented by way of a banner on the ROS homepage screen for both employers and their tax agents. 

It is important to note that if there is a difference between the employer’s list as submitted and Revenue’s record then Revenue will take action.  For example, employees registered as working for that employer on Revenue’s records but not included on the employer’s List of Employees will be ceased on Revenue’s records. The cessation date will be recorded as the date the List of Employees is received by Revenue.  This will mean that a Revenue Payroll Notification (RPN), which is the equivalent of the current P2C, will not be available for that employee in 2019.  We understand from discussions with Revenue that the employee will receive a revised Tax Credit Certificate (TCC) which will tell them they have been ceased on their employer’s payroll records; however, such employees may not appreciate the significance of the revised TCC.

Revenue have published a manual on the List of Employees.  As we told you in Tax eNews earlier this month, the manual provides details on the information to be included on the list, how to upload the list, how Revenue will process the information and the action that will be taken. 

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