Readers are reminded that Phase 3B of mandatory electronic filing was introduced with effect from 1 October. Employers with more than 10 employees, and not covered under Phase 3A, must make returns/payments, due on or after 1 October 2011, on-line.

At this stage, employers subject to Phase 3B of mandatory electronic filing should have received a letter from Revenue notifying them of their obligations and should be making all returns/payments online.

Further details on mandatory electronic filing and a link to FAQs is available on the Revenue website at http://www.revenue.ie/en/online/ros/mandatory-e-filing.html