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

We informed you in Tax eNews last month that Revenue will be requesting a list of employees from all employers on a phased basis over the coming weeks.  Revenue have published a new manual to provide guidance on how to complete and submit a List of Employees through Revenue Online Service (ROS).  The manual confirms that the facility to upload the List of Employees will be accessible under the ‘Employer Services’ screen in ROS. Employers and agents will be notified of when it is available to use through ROS by way of a banner on the My Service home screen.  Details of the notification are set out in the manual. The manual also 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. 

Jul 02, 2018
Tax

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. 

Jun 18, 2018
Tax

During April, Revenue wrote to employers who according to their records did not have any employees and who had not made PAYE/PRSI/USC payments as an employer for the last two years to advise them that their PAYE registration will be cancelled.  Revenue told us at a recent meeting of the TALC Collection subcommittee that they are currently reviewing approx. 5,000 cases who have responded requesting for their PAYE registration to remain active.   The remaining 25,000 employers will have their PAYE registrations cancelled. We advised about these letters in Tax eNews in April.  Employers who received such a letter were advised that they had three weeks to respond otherwise their registration would be cancelled.  You can read a copy of the letter here.  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. 

Jun 18, 2018