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

PAYE Modernisation launched on 1 January and Revenue have added a “Hot Topics” section to its website to help with the transition.  In addition to the employer helpline, Revenue also have a dedicated webpage on Revenue.ie and have published the New Employers Guide to PAYE to help with queries. Tax and Duty Manuals that have been updated or created to reflect PAYE Modernisation changes are listed here. Stay informed with up-to-date information on PAYE Modernisation on our website.

Jan 07, 2019
Tax RoI

Read about the Budget 2019 changes that took effect in Ireland from 1 January, additional guidance from Revenue for PAYE Modernisation as well as HMRC’s tool to help decide whether a self-assessment tax return needs to be submitted for 2017/18.       Ireland Some of the changes brought about by Budget 2019 which took effect from 1 January 2019 include:   Income Tax The 4.75 percent rate of USC has reduced to 4.5 percent The standard rate band threshold for all earnings raised by €750 i.e. single rate band increased to €35,300 The earned income credit for the self-employed has increased by €200 to €1,350. Employers PRSI increases from 10.85 percent to 10.95 percent The lower rate of employers PRSI will apply to income of €386 or less per week VAT, betting and excise duty The special 9 percent VAT rate for the hospitality sector reinstated to its original rate of 13.5 percent The rate of VAT on electronic publications falls from 23 percent to 9 percent  Betting tax will increase from 1 percent to 2 percent For non-hybrid vehicles, a 1 percent surcharge for diesel passenger vehicles registering in Ireland will apply across all vehicle registration tax (VRT) bands   PAYE Modernisation launched on 1 January and Revenue have added a “Hot Topics” section to its website to help with the transition. In addition to the employer helpline, Revenue also have a dedicated webpage on Revenue.ie and have published the New Employers Guide to PAYE to help with queries   UK HMRC has launched an online tool for use to check whether a self-assessment tax return needs to be submitted for 2017/18 Genuine HMRC contact and recognising phishing emails and texts sets out the latest phishing scams        International 5.   Online payment companies targeted in anti-tax fraud measures at EU level. Read more

Jan 03, 2019
Tax

Read about the resources available to help with the transition to PAYE Modernisation, HMRC’s decision to prioritise Brexit when it comes to IT delivery and how 16,000 rulings have been swapped under BEPS exchange of information.            Ireland As we approach the launch date for PAYE Modernisation, we would like to remind readers about a number of resources that are available to help them with the transition.  Read more Revenue have underwent a reorganisation and gave a presentation on this matter recently at Main TALC.  Read more   UK HMRC have decided to slow the IT delivery of some elements of MTD for income tax and corporation tax in order to allow more IT resources to be dedicated to Brexit.  Read more In a recent press release, HMRC have set out how easy it is for employees to claim back tax relief for work expenses online, rather than using agencies to do so   International 16,000 rulings swapped under BEPS exchange of information.  Read more

Dec 20, 2018