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Ireland – End of Year Notice to Employers and Pension Providers

2019 Revenue Payroll Notifications (RPNs)

Revenue will continue to make 2019 RPNs available to employers up to and including 31 December 2019. 2019 RPNs should only apply to 2019 payroll.

2020 RPNs

2020 RPNs will be available from Wednesday, 4th December 2019. You should ensure that you import 2020 RPNs to 2020 payroll only. You must request the latest RPN for all employees/pensioners before you run your payroll. Where Revenue cannot provide you with an RPN, you must apply emergency tax. The Emergency Tax and USC rates are available in the ‘Employing people’ section on Revenue’s website.

Employees’ Employment Detail Summary (P60 replacement)

Under PAYE Modernisation, employers are no longer obliged to provide a Form P60 to their empoyees. In its place, employees can access an Employment Detail Summary for 2019 in ‘PAYE services’ on myAccount. This Employment Detail Summary will contain income and statutory deduction details for each employment or pension for 2019.

This will be available in January 2020 and can be downloaded or printed and used where proof of income is required by a third party.

Pay Dates

The pay date reported by employers on the payroll submission should be the date when the funds are made available to employees. The tax credits and rate bands to be applied are those that relate to the period in which the payment is made. This applies regardless of when the money was earned.

If a payment made in 2019 was incorrectly included in the 2018 P35, you must correct this immediately by removing the payment from the 2018 P35 and filing a payroll submission for that payment in 2019.

Similarly, if a payment made in 2018 was incorrectly reported under PAYE Modernisation with a payment date in 2019, you must correct this immediately by including the payment in the 2018 P35 and deleting the payroll submission for that payment in 2019.

 

Note: the only exception to the payment date rule is where the normal payday falls on a bank holiday and an employee is due to be paid by funds transfer on that day. In this instance, Revenue regards the payday as the bank holiday where the funds are made available in the employee’s bank account on the previous day. However, details of this payroll submission must show a January 2020 pay date even if it has been paid in December 2019.

Agent Links

Payroll submissions made and monthly statements generated before the date the Agent link takes effect are not accessible to new Agents. If an Agent needs access to view or update periods pre-dating the Agent link, they should contact Revenue to get the link backdated to 1 January.

Variable Direct Debit

If you set up a Variable Direct Debit, you are authorising Revenue to deduct the value of each monthly liability from a designated bank account. The Variable Direct Debit will collect the outstanding balance for the current period only. For more information on payment options, please see Employing People, PAYE Modernisation, Hot Topics.

Taxation of Illness Benefit and Occupational Injury Benefit

Since 1 January 2018, Revenue has incorporated the taxable element of Illness or Occupational Injury Benefit into employees’/pensioners’ tax credit certificates. This has the effect of reducing employees’/ pensioners’ available tax credits and/or rate bands.

Employers should not have included taxable Illness Benefit with pay in payroll in 2019. If you did include it, you must now correct the TAX/USC/PRSI pay figure(s) in the relevant payroll submission(s).

Employers’ Guide to PAYE

The Employers’ Guide to PAYE is available on the Revenue website. This is a comprehensive source of information on the operation of PAYE for employers and is updated throughout the year.

 

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