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 is revising the layout of the Employers’ Guide to PAYE in light of PAYE Modernisation. For example, the text in the chapter giving guidance on Special Assignee Relief Programme (SARP) has been replaced with a link to the SARP Tax and Duty manual.  Further changes will take place and we will keep you updated.

Sep 17, 2018
Tax RoI

A reminder to register for Revenue seminars to prepare employers for PAYE Modernisation.  The seminars are commencing this month and Revenue is encouraging attendance. Places are allocated on a first come first serve basis.  It is possible to register using this link. The Institute is covering the introduction of PAYE real time reporting from 1 January 2019 on our PAYE Modernisation webcentre.

Sep 10, 2018
Tax RoI

Earlier this month in Tax News, we looked at Revenue guidance on what do when you have overpaid an employee and need to recoup. Revenue have now extended this guidance to include an example (on page 8) of how an employer should deal with an overpayment situation where an employee dies after 1 January 2019 when PAYE Modernisation is in force.  

Aug 27, 2018