Revenue Payroll Notification

Revenue Payroll Notification

Changes to PAYE Payroll 01/01/2019

DESCRIPTION

On 1 January 2019, ROS is introducing a new online system for PAYE reporting. All employers have to report payroll information to Revenue at the same time they pay their employees. The current Tax Credit Certificate (P2C) will be replaced by a Revenue Payroll Notification (RPN). P30, P35, P45, P46 and P60 will no longer used. Emergency tax will continue to apply employees who are new to the tax system. A new feature is the Employment Identifier. This refers to the job or role that an employee has. Every employee will have at least one employment identifier. If an employee has two separate jobs or functions within the organisation, for example across two or more cost centres or profit centres, you can use the Employment Identifier to differentiate between the different roles. Another example is where an employee leaves your employment and starts at a later time – here the employee will require a second employment number.

SENDING TO ROS

The RPN provides information for the deductions of Income Tax, Universal Social Charge (USC) and Local Property tax (LPT). It will show
  • Tax Credits
  • Income Tax and USC cut-off levels
  • Previous pay and previous Income tax and USC deductions from the start of the year (excepting week 1 or month 1 arrangements).
  • Income Tax and USC exemptions
  • LPT where applicable
There are three methods available to upload payroll information to the Revenue.
  1. Direct Payroll Reporting Payroll software will communicate directly with ROS.
  2. ROS Payroll Reporting Your payroll system creates the necessary files which you then upload to ROS.
  3. Do not use payroll software If you do not use payroll software, you can submit the information by filling in a form available from ROS.
The information to supply to ROS is as follows for each employee
  • Amount paid
  • Payment Date
  • Deductions for Income tax, USC and LPT

RECEIVING FROM ROS

By the fifth day of the next month, ROS will send you, the employer, a statement showing what you owe to ROS. This is broken down by Income Tax, USC, PRSI and LPT.

Link to article on Revenue website
Posted on Thu 11 Oct 18

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