PAYE Modernisation – list of employees

PAYE Modernisation – list of employees - Crowe Ireland

To prepare for PAYE Modernisation in January 2019, Revenue is requesting that all employers submit a list of their employees through Revenue’s Online Service (ROS) by 31 October 2018.

With the deadline now only four weeks away, employers should look to submit this list as soon as possible. The facility to upload the list is available under ‘Employer Services’ on ROS.

The submitted list of employees will allow Revenue to update and issue employee tax credit certificates including the employer copy (Revenue Payroll Notification) for 2019.

The employee list should include all employees currently employed, including directors, pension recipients, employees on long term leave (maternity), seasonal or temporary employees and employees who have received a PAYE Exclusion Order. Where employees are not included on the list, they will be treated as having ceased employment on Revenue’s records and a tax credit certificate will not issue for 2019 and therefore will be subject to emergency tax.

Revenue has issued guidelines for employers providing detailed information on preparing and submitting the list. Download the Revenue guidelines.

For any additional information or help contact our payroll team.