Revenue published an update on PAYE Modernisation last month stating that since its launch on 1 January 2019, 161,000 employers have submitted over 2 million payroll submissions in respect of 2.6 million employees. The update highlights several recurring issues with payroll submissions that Revenue are seeing.

The update sets out that when errors with payroll submissions arise, Revenue are urging employers to immediately rectify these errors to reduce the possibility of a Revenue intervention. The update also outlines that Revenue will continue to assist any employer who is experiencing genuine difficulty in complying with the new PAYE requirements. However, Revenue are reminding readers that employers who fail to engage with Revenue or who persistently breach the PAYE Regulations are liable to a €4,000 penalty per offence under section 987 TCA 1997.

Revenue are also informing employers that when employees receive online access to their payroll details, any discrepancies between payroll details on an employee’s payslip and those reported to Revenue will be visible to the employee and as such the data submitted to Revenue should be accurate and in line with the employee’s payslip record.