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

From 15 May onwards, employees can view their payroll information in MyAccount under the new real time reporting PAYE system. Employers must make a monthly return of pay details by the 14th day of the following month. Therefore employees can view their pay and tax details for the previous month once the return has been received by Revenue’s system. For example, from 15 May onwards, an employee should be able to see his or her pay and tax details for the month of April. The information reported to Revenue by an employer does not include non-statutory deductions, such as union subscriptions or payments to a credit union.  Therefore these deductions are not available to view in myAccount.  See Revenue’s webpage - PAYE Modernisation for employees for more details. 

May 20, 2019
Tax

Revenue will be visiting a number of employers in the coming weeks to alert the employer to the issues identified with data submitted under the new real time PAYE system.  Revenue’s objective is to assist the employer correct the data and ensure that correct data is submitted going forward. Details of common mistakes in the operation of the new system are set out in eBrief 93/19. According to Revenue, these are “service for compliance visits” to provide additional assistance to employers on the correct operation of the new reporting requirements.  The visits are not audits and the opportunity to self-correct without penalty is available to the taxpayer.  Revenue told Chartered Accountants Ireland that they will make advance contact by telephone with the employer to ensure the visit is at a convenient date and time for the taxpayer.  The employer will be advised what information to have available for the visit.

May 20, 2019
Tax RoI

Revenue published an update on PAYE Modernisation last week stating that since its launch on 1 January 2019, 161,000 employers have submitted over 2 million payroll submissions in respect of 2.6 million employees. The update highlights several recurring issues with payroll submissions that Revenue are seeing.  No timeline however is given for one of the key benefits of PAYE modernisation as proposed to taxpayers - that employees should have access to view their payroll information via MyAccount. The update sets out that when errors with payroll submissions arise, Revenue are urging employers to immediately rectify these errors to reduce the possibility of a Revenue intervention. The update also outlines that Revenue will continue to assist any employer who is experiencing genuine difficulty in complying with the new PAYE requirements. However, Revenue are reminding readers that employers who fail to engage with Revenue or who persistently breach the PAYE Regulations are liable to a €4,000 penalty per offence under section 987 TCA 1997.  Revenue are also informing employers that when employees receive online access to their payroll details, any discrepancies between payroll details on an employee’s payslip and those reported to Revenue will be visible to the employee and as such the data submitted to Revenue should be accurate and in line with the employee’s payslip record.  Read Revenue’s update.

May 07, 2019