PAYE Modernisation Thesaurus October 2019 Background & Design - PowerPoint PPT Presentation

PAYE Modernisation Thesaurus October 2019

Background & Design Principles

Where are we now • Seamless Integration With Payroll • Minimize Cost for Employers to Comply • Abolition of P30s, P45s, P46s, P60, End of Year Returns • Right Tax on Current Due Dates • Time Savings

Where are we now • Simplified Online Services • Maximise the Use of Entitlements • Automatic End of Year Review • Real Time Accurate Data • Transparency

Statistics

Statistics • Approx 5.5m RPN requests by employers • Representing approx. 174,000 unique employers • Approx 4m successful payroll submissions • Representing over 2.8m employees • Unique number of employments - 2.9m • Range of payroll sizes successfully submitted

Common Issues & Data Quality Team

Common issues • A dedicated data quality team has been reviewing data submitted by employers • The team are now reviewing each employer under 12 known data issues • Recurring issues have been identified and the team is working with employers and software providers to rectify the issues • Software providers have been asked to provide a timeframe for fixes required

Common issues Common issues identified: • Emergency Tax Basis but no Income Tax Paid • Emergency Tax Basis but with RPN reported • Gross Pay is less than Pay for Income Tax • Gross Pay is less than Pay for USC • USC Exempt but USC Paid • Pay Date before Submission Date • Negative Gross Pay

Common issues • Pay for USC is not equal to Pay for Employee PRSI • Duplicate Pay Items • No PPSN and less than 8% USC Paid • No PPSN and less than 40% Income Tax Paid Historical Line item data requires correction •

Common issues • Review meetings have been held with the majority of software providers • They are reviewing their validation processes and engaging with their clients • On site visits to employers are also taking place to assist with issues and errors.

Common issues • Errors highlighted should be rectified by employer • Employees should be able to reconcile the information on their payslip with what they can now view through myAccount • The information reported by employers will be included in the employees End of Year Statement. • This statement may be used by employees for bank loans etc so it is crucial that the information is correct.

Commons Issues – ROS cert • Employers and payroll operators should monitor ROS digital certificates expiration dates • Ensure certificates are in date • Take action on email from Revenue notifying when ROS digital cert is due to expire. • Significant numbers due to expire this month

P60 Replacement

P60 replacement • Employers are no longer obliged to provide employees with a P60. 2018 was the last P60 provided by employers • Revenue will make a P60 replacement (title to be decided) available to all employees at the end of 2019. This will contain details of all earnings for that year from all employments. • This may be utilised in the same way as a P60 for income verification purposes by financial institutions, HSE or County Councils. • Facility to securely transfer information with a password to relevant third parties will be available in coming months.

Draft P60 Replacement

End of Year Statement

End of Year Statement • Statement will be made available from 15 th Jan 2020 • Based on income details reported by all employers during the year • Preliminary statement can be accepted by customer where they are satisfied the information is correct • Additions, amendments and corrections can be made by submitting an e-Form 12.

Financial Institutions

Financial Institutions • Revenue writing to financial institutions to advise of new developments for year to date and previous three months payroll detail.

Employee View in MyAccount

Employee View Employee view available since mid May • Total payslips accessed since 15 th May: 178,450 • Total Unique users accessing payslips since 15 th May: 84,668 • Facility available for employees to notify Revenue of discrepancies in payroll figures reported.

Stakeholder Engagement September - December 2019

External Engagement 2019 October September November November IPASS Annual Update Day 3 rd 7 th 20 th Becton Dickson FitBit 2 nd GMIT Athlone IPASS Annual Update Day IPASS Annual Update Day 8 th 21 st 5 th Ardkeen Library 7 th DCCAE Wexford Cork IPASS Annual Update Day IPASS Annual Update Day 11 th 22 nd 5 th Dungarvan Library 10 th Dundalk DCCAE Letterkenny IPASS Annual Update Day Chartered Accountants 12 th 26 th DPER 6th Limerick North West 15 th Becton Dickson Public Bodies Seminar: IPASS Annual Update Day December 16 th 12 th Health Sector Dublin West 17 th Tullamore Library IPASS Annual Update Day 2 nd 16 th 12 th Blanchardstown Library Thesaurus Webinar Dublin City 21 st Northern Trust Dublin IPASS Annual Update Day 17 th Public Bodies Seminar: Local 3 rd 13 th Thesaurus Webinar Galway Authorities & County 21 st Northern Trust Limerick Councils IPASS Annual Update Day IPASS Annual Update Day 4 th 13 th Kilkenny 23 rd St James’ Hospital Dublin City Department of Children 24 th IPASS Annual Update Day & Youth Affairs IPASS Annual Update Day 5 th 14 th Cork 24 th Thesaurus Webinar Galway IPASS Annual Update Day November IPASS Annual Update Day 6 th 15 th Dublin North 25 th Thesaurus Webinar Kilkenny IPASS Annual Update Day 4 th IPASS Annual Update Day Dublin West 9 th IPASS Annual Update Day 18 th Dublin North 26 th Citizen’s Board Dublin City IPASS Annual Update Day 5 th Sligo 9 th IPASS Annual Update Day External Stakeholders 19 th Employee Engagement 26 th Athlone IPASS Annual Update Day Network 6 th IPASS Annual Update Day Cork IPASS Annual Update Day 11 th 19 th Dublin West Dublin South IPASS Annual Update Day 6 th IPASS Annual Update Day Dublin North IPASS Annual Update Day 11 th 20 th Limerick Limerick

Employee Focused Communication

Employee Engagement • Employee engagement sessions have commenced with Employers, Government Departments and Public Bodies • Information sessions will be delivered in Libraries over the coming months • Details of sessions, times locations will be available on the website • Initial trial in three locations, attendance will be reviewed and schedules for other locations will then be made available

Information • Regular updates for employees on revenue.ie