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

Revenue seminars to prepare employers for PAYE Modernisation are due to commence on 17 September.  Revenue seem keen to encourage attendance.  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.

Jul 23, 2018
Tax

Revenue have requested a List of Employees from employers in the legal, accounting, management, architecture, engineering, technical testing and analysis sectors.  This is the first tranche of such requests.  We informed you in Tax eNews last month that Revenue is requesting a list of employees from all employers on a phased basis over the coming weeks.  The second tranche is expected in August and the third and final tranche in September.  The request is presented by way of a banner on the ROS homepage screen for both employers and their tax agents.  It is important to note that if there is a difference between the employer’s list as submitted and Revenue’s record then Revenue will take action.  For example, employees registered as working for that employer on Revenue’s records but not included on the employer’s List of Employees will be ceased on Revenue’s records. The cessation date will be recorded as the date the List of Employees is received by Revenue.  This will mean that a Revenue Payroll Notification (RPN), which is the equivalent of the current P2C, will not be available for that employee in 2019.  We understand from discussions with Revenue that the employee will receive a revised Tax Credit Certificate (TCC) which will tell them they have been ceased on their employer’s payroll records; however, such employees may not appreciate the significance of the revised TCC. Revenue have published a manual on the List of Employees.  As we told you in Tax eNews earlier this month, the manual provides details on the information to be included on the list, how to upload the list, how Revenue will process the information and the action that will be taken.  We will keep you informed of developments as they arise.  In the meantime, for all your PAYE Modernisation updates and information, visit our dedicated PAYE Modernisation web centre. 

Jul 16, 2018
Tax

Over 12,000 employers have received a phone call or a visit from Revenue in the last few weeks as part of the Revenue’s customer service initiative.  These visits will continue over the coming months.  Revenue also told us that they have over 10,000 registrations for their seminars which commence on 17 September. Revenue have told us that the focus of their customer service visits is on employers with five or less employees and the visits are to inform employers of the PAYE Modernisation project and their obligations from 1 January 2019.  The Revenue seminars are due to commence on 17 September.  The seminars will be held in all counties and the dates and locations are to be confirmed.  You can register to attend a Revenue seminar on the Revenue website.  We will keep you informed of developments as they arise.  In the meantime, for all your PAYE Modernisation updates and information, visit our dedicated PAYE Modernisation web centre. 

Jul 16, 2018