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 RoI

Revenue’s guidance on foreign employments has been updated to clarify when income from a foreign employment should be reported to Revenue when an employer has dual reporting obligations in Ireland and in a foreign jurisdiction. The guidance also outlines when an employer is relieved from the obligation to operate PAYE in respect of a foreign employment exercised in Ireland.

Mar 04, 2019
Tax

Revenue have updated its ROS guidance to reflect additional services available to employers in the Employer Services panel in light of PAYE modernisation.   Revenue will no longer send emails to agents to notify them when a client’s monthly statement has been sent to their ROS Inbox. Agents should check ROS on the 5th of each month to view the monthly statements for each employer that is linked to them.  

Mar 04, 2019
Tax RoI

Last Friday Revenue issued a statement to say that during the first month of go live, Revenue received payroll information for over 2.4 million employees, representing 90 percent of employees registered with Revenue.  While this is wondrous in terms of tax administration, there is still no real time access for employees, which had been promised as a benefit of PAYE Modernisation.  For many employers the new system has merely added to workload and costs with little apparent benefit. Revenue have said that they are writing to 65,000 employers, advising them to check their January ‘Nil’ statement, and if any amendments are required to make these before 14 February, to address the 10 percent of employees for whom Revenue did not receive payroll information.  Statements reflecting the January payroll information issued on 5 February.  Employers have until this coming Thursday (14 February) to make any amendments/correct errors to the payroll submissions, after which it will form the statutory return. If the payroll details are correct no action is necessary and the details will be deemed to be the statutory monthly return on 14 February. This will be the process each month. Revenue have also said that they intend to make real time reporting available to employees shortly. We will keep you updated as to when employees can expect to receive this access. Chartered Accountants Ireland under the auspices of the CCAB-I are in discussion with Revenue regarding the terms of a self-correction mechanism under the new real-time PAYE system.  The CCAB-I are arguing the case that a taxpayer should be afforded every opportunity in terms of the time frame for self-correction under the real-time PAYE system given the increased workload of employers brought about by the new system.  For PAYE queries, Revenue have advised to contact the National Employer Helpline at 01-7383638.  Stay informed with up-to-date information on PAYE Modernisation on our website.

Feb 11, 2019