PAYE Modernisation - 'Smart PAYE'
Both Payback and Cloudpay will be compliant for the new PAYE Modernisation system, which will go live on 1 Jan 2019.
The 2019 PAYE Moderniation version will be released in the same way as we release new versions every year. We do a release in December for those that need to process their payroll early, and the new version is available on 1 Jan 2019.
The UK introduced a system called Real Time Information (RTI) where employers are obliged to file payroll returns electronically for each payroll run. If employers do not file on time, they may be liable to financial penalties. Each submission contains quite a significant amount of data. It is like submitting a P35 for each payroll run. Now Revenue intend to implement a similar system for Ireland. More information about the UK system can be found here:
It is planned by Revenue that PAYE Modernisation will be operational from 1 January 2019.
PAYE Modernisation will likely significantly increase the administrative burden by integrating PAYE reporting obligations into the normal payroll process. With this in mind, we will endeavour to make the process as painless as possible for you by drawing on our UK RTI experience.
We are working with Revenue to ensure that Payback will comply with PAYE Modernisation. As part of this, we have released a new version that allows employees to upload a current list of employees to ROS. Payback version 2018.05 onwards has this new facility.
This facility can be found in the reports screen under Revenue Reports and it is called 'ROS List of Employees'. This report must be uploaded through ROS. Before uploading the list, Revenue have suggested that all employees should have a PPS Number. Payback will not include any employees that do not have a PPS number. You should also ensure that you have P45ed any employees that have left your employment. Full guidelines can be found here:
Instructions for producing a List of Employees can be found here: