Revenue has issued a statement reminding ROS users of the procedures to be followed when ceasing and commencing new employees.

Employee cessation

Part 1 of form P45 should be issued to Revenue immediately the employment ceases and Parts 2, 3 and 4 should be given to the employee on the date the employment ceases.

Employee commencements

Where the employee gives form P45 to the new employer

To commence an employment, ROS users should enter a P45 Part 3 via ROS. On receipt of a valid P45 Part 3, Revenue will automatically issue an updated P2C electronically providing the necessary details to allow the employer to operate payroll accurately and a Tax Credit Certificate (TCC) to be issued to the new employee.

Where form P45 is not given to the new employer

Where form P45 is not given to the new employer, the employee should be asked for it.

If the employee does not have a P45 the employer completes a P46 instead. If the employer is aware that this is the employee's first employment they should advise him or her to complete form 12A.

Due to the lack of detail on a P46 it is not possible for Revenue to issue a P2C and a TCC automatically. In such cases a Revenue representative is required to contact the employee to ascertain the necessary detail so an accurate P2C and TCC can issue. Revenue advise that this intervention can be time consuming, resulting in delays to the issuing of an accurate P2C to the employer and a TCC to the employee.