PAYE Modernisation Update

By now, all employers who made payments to their employees in January should have submitted details of their employees’ pay and deductions to Revenue. This includes any payments made in January regardless of when the money was earned.

Early next week, monthly statements for employers will be available to view in ROS detailing the PAYE, PRSI, USC and LPT due on payments made in January.

• If the payroll details submitted are correct the statement can be accepted and will form the employer's return.
• If not, employers have until 14 February to make any amendments to the payroll data submitted, which will in turn update the statement. After that date, the statement will be deemed to be a return based on the information submitted by the employer.

Validation errors

Errors detected by the validation process can be viewed using the “View Payroll” facility on ROS. The most common errors than can arise are:

• duplicate information for an employee is included
• incorrect pay date is included
• invalid employment ID.

If duplicate information is received from an employer it could mean that your declared liability is more than it should be.

If part of your submission fails the validation process, for example because of incorrect employee line items, this data will not be included in your statement and your declared liability may be less than it should be.

Please ensure to correct any errors before 14 February.

Obligation to file details

It is important to note that payment of the liability due does not remove an employer’s obligation to report the required details at the right time, that is on or before the making of any payment to an employee, in accordance with the new reporting system.

Further Information

To assist employers, the Revenue Website has information on:

• Employer obligations when employing people,
• PAYE Modernisation,
• most frequent PAYE Modernisation issues employers are encountering, and
• Employers Guide to PAYE detailing the PAYE process.

If employers are experiencing any difficulties complying with their new obligations or have any questions regarding PAYE Modernisation they should contact the Employer Helpline on 01 - 7383638 for assistance immediately.

01 February 2019