Revenue are requesting a list of employees from all employers. The request will be presented by way of a banner on the ROS homepage screen for both employers and tax agents. A template from Revenue is provided for completion with details of the employees. The request is on a phased basis, so not all employers and/or tax agents will be presented with the banner on their ROS homepage at the same time. The banner is now available for the first tranche which includes legal, accounting, management, architect, engineer, technical testing and analysis. The second tranche will be in August while the third and final tranche will be in September.

The critical information is PPS numbers and P2C (tax credit certificates) data. The full information to be included in the list is detailed on the Revenue website.

The list submitted will be validated against Revenue’s records in real time. Any differences will be flagged, significant differences will result in the list being rejected and the employer or agent will be advised to contact Revenue to resolve the differences.

Employee lists will be requested with a deadline of end of October to allow sufficient time to complete the data alignment process amend any difference before the go live date of 1 January for PAYE real time reporting.

We understand that other than the banner request on the ROS homepage, no other communication will issue from Revenue.

Revenue have published a new Tax and Duty manual on the employee lists. The manual provides details on the information to be included on the list, how to upload the list, how Revenue will process the information and the action that will be taken.

We will keep you informed of developments as they arise. In the meantime, for all your PAYE Modernisation updates and information, visit our dedicated PAYE Modernisation web centre www.charteredaccountants.ie/payemod