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


A reminder to employers that the latest date for sending employee lists to Revenue via ROS for the purposes of PAYE Modernisation is next Wednesday 31 October 2018.   This list will ensure that both employers’ and Revenue’s records are accurate and up to date ahead of the 1 January 2019 launch date.  More information is available on and on the Institute’s PAYE modernisation centre.

Oct 25, 2018

Employers must act now to prepare for PAYE Modernisation Tuesday, 18 September 2018 Chartered Accountants Ireland is calling on all employers to engage with Revenue in advance of the fast approaching 1 January 2019 implementation of a new PAYE system called PAYE Modernisation. So far it appears only some 11,000 employers have provided Revenue with the list of employees which is critical to the smooth commencement of the new system.   There are almost 200,000 employers in the country. According to Chartered Accountants Ireland Director of Public Policy and Taxation Brian Keegan, there is a real risk of some employees suffering harsh emergency tax in the January payroll - the first pay cheque after Christmas - unless these lists are right.   “PAYE Modernisation should ultimately have benefits for employers and employees alike, as employees who pay their tax through the PAYE system will be able to claim tax credits and reliefs with more ease under the new arrangements.  There is however a compliance cost to Irish business.  It’s essential that all employers get involved now with the switchover to manage this cost and help ensure their workers don’t lose out” said Dr Keegan. The Institute recommends that employers submit their employee lists to Revenue through Revenue’s Online Service (ROS).  Uploading this list will ensure that both Revenue and employer records are aligned and employers are receiving the most up to date employee information to calculate their deductions. The deadline for uploading this list is 31 October 2018, to allow sufficient time to complete the data alignment process and amend any differences before the go live date of 1 January for PAYE.  Failure to upload this list runs the risk of discrepancies between employer’s lists and Revenue’s lists not being remedied before 1 January, resulting in a high possibility of employees suffering harsh emergency tax in the January payroll. ENDS Reference: Brian Keegan, Chartered Accountants Ireland Director of Public Policy and Taxation – 01 637 7200 Note to editors:  Chartered Accountants Ireland is Ireland’s biggest and fastest growing professional accountancy body, with 26,500 members across the globe. It is the voice of the accountancy profession in Ireland.

Sep 18, 2018