Issue of Form P45 and Use of Form P46

Employers are reminded that a form P45 should be issued to an employee on the date an employment ceases. This will ensure that new employees will have a P45 (parts 2 & 3) on commencement of a new employment. A form P46 should only be used where absolutely necessary and where all efforts to obtain a P45 (parts 2 & 3) from your new employee have failed. Revenue is currently examining the use of form P46 by all employers, in order to identify those employers who may be over-using the form, or not using it for its intended purpose. Revenue is considering directly contacting those employers who over-use the form.

Mandatory e-Filers – P2C output

Please note that employers who are mandatory e-filers will no longer receive any paper P2Cs. All P2Cs will issue via the ROS Inbox.

ROS update – P45’s

ROS provides a facility to make returns and make payments on a 24/7 basis with the exception of scheduled downtime for essential maintenance. While ROS provides a 24/7 reception service, this does not extend to certain transaction processing, such as the P45, which require validation with our back-end systems. Depending on when the P45 is filed, the transaction processing can lead to a short delay in the availability of the form in the ROS Revenue record. To ensure you get immediate access in your Revenue Record to submitted P45’s it is recommended that the P45 is filed during the normal business hours of 8am to 7pm Monday to Friday.

Local Property Tax (LPT) – Reminder

As indicated in the previous Employer Notice (May 2013), where LPT is to be paid by deduction at source from wages/occupational pension, employers/pension providers will be instructed to deduct LPT from payroll via the P2C (Employer Tax Credit Certificate).

• Where the P2C issues in paper form the amount to be deducted is specified in a new LPT field at the bottom of this form
• Where the P2C issues electronically employers/pension providers are reminded to ensure their payroll software has been updated to recognise the new LPT field.

Employers/pension providers should satisfy themselves that any instruction from Revenue, received since mid-June 2013, to commence LPT deductions has not been overlooked.

Employers/pension providers who receive a P2C instructing them to deduct LPT should commence the deductions from the next payment date and spread the deductions evenly over the remaining payment dates in 2013. LPT deductions are accounted for and remitted to Revenue on forms P30, P35 and P35L.

Any employees with queries/concerns regarding the LPT deduction should contact the LPT helpline on 1890 200 255. Further information on deduction at source from wages/occupational pension is available at www.revenue.ie/en/tax/lpt/employers-pension-providers.html or by calling the Employer Helpline at 1890 25 45 65.

The Employer Customer Service Unit provides information and support to employers.

Contact details as follows:

Telephone: 1890 25 45 65 (+ 353 67 63400 if ringing from outside the Republic of Ireland)

E-Mail: employerhelp@revenue.ie

Source: Revenue Commissioners. www.revenue.ie. Copyright Acknowledged