Revenue Note for Guidance

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Revenue Note for Guidance

985G Return by employer

Summary

This section provides that with effect from 1 January 2019, all employers are required to submit payroll data to Revenue on or before the making of a payment of emoluments to an employee. The data is to be submitted through a payroll submission. This payroll data will be used by Revenue to generate a monthly statement of the tax due by the employer. If the statement is correct, the employer may accept it at any time prior to the return filing date (14th of the following month), and it will become his or her return for the month. If the employer does nothing, the statement will be deemed to be a return on the return filing date.

If the statement does not reflect the correct position, the employer must correct the payroll submission data to ensure that the statement reflects the correct liability by the return filing date.

If there are no payroll submissions from an employer for a month, and a statement is not issued by Revenue, the employer still has an obligation to make a return i.e. a NIL return, regardless of the fact that there may have been no payment of emoluments for the month.

If the employer makes corrections for a month after the 14th of the following month, an amended statement will issue from Revenue and the amended statement will be deemed a return when issued.

(1) A return includes a return deemed to have been made under subsection (4).

(2) Either before or at the time of the payment of emoluments, the employer must provide Revenue with the following information for each employee:

  1. amount of the emoluments,
  2. date of payment of the emoluments,
  3. amount of income tax deductible or repayable, and
  4. other information required by the PAYE regulations.

(3)(a) On or before the return date (i.e. the 14th of the month), an employer must make a return to Revenue specifying the total PAYE deducted or repaid for the month and,

(3)(b) on or before the due date (i.e. either the 14th or the 23rd of the month), an employer must pay the Collector General the tax due for that month.

(4) Where an employer receives a statement from Revenue setting out the total amount of tax deducted or repaid by the employer for an income tax month, this statement will be deemed to be a return made by the employer on the return date, or on the date of issue of the statement if the statement is issued after the return date.

(5) Where an employer receives a statement from Revenue setting out the total amount of tax deducted or repaid by the employer for an income tax month, but the statement is not correct, i.e. it does not accurately reflect all payments of emoluments by the employee of the full liability of the employer, such statement will not be deemed to be a return made by the employer on the return date, or on the date of issue of the statement if this is later than the return date.

(6) Where an employer receives a statement from Revenue setting out the total amount of tax deducted or repaid by the employer for an income tax month, but the statement is not correct, the employer must ensure that his or her return for the month accurately reflects the tax liability for that month.

(7) The Collector General may, by notice to an employer, vary the due date for a month e.g. allowing certain employers to make payments quarterly rather than monthly.

(8) The Collector-General may withdraw a notice under subsection (7) at any time prior to the due date.

Relevant Date: Finance Act 2021