PAYE Modernisation Thesaurus September 2019
Background & Design Principles
Where are we now – September 2019 • 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 – September 2019 • Simplified Online Services • Maximise the Use of Entitlements • Automatic End of Year Review • Real Time Accurate Data • Transparency
Where are we now – September 2019 • Statutory In Year Return • Making Compliance Easier • Accurate Income Details • Reduce Customer Contacts • Timely Targeted Interventions
Statistics
Statistics • Approx. 6.1m RPN requests by employers • Representing approx. 175,000 unique employers • Approx. 4.4m 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 in September
Registering Employments with Revenue Employer Registering an Employment Employers are obliged under the Income Tax (Employments) Regulations 2018 to • register a new employment with Revenue in all circumstances except where it is the employee’s first employment in the State. Employers should register the employment with Revenue by submitting a new RPN • request for that employee. Employees Registering an Employment • Where it is the employee’s first employment in the State, the employee must register the employment using Jobs and Pensions him/her self. In all other cases, the employee does not need to register their new employment • themselves. • if an employee is starting a second job/private pension, he/she may wish to register the new employment before being paid for the first time by their new employer and split credits and rate bands between their existing and new employment. This can be done via PAYE Services.
End of Year changes
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 called Employment details • Summary (title to be agreed) 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 shortly.
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 return.
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 • New unit managing all issues referred by employees of a compliance nature. Employers will be contacted. • Specific referral category in my enquiries which is referred to on the website • Facility available for employees to notify Revenue of discrepancies in payroll figures reported.
Financial Institutions
Information for Financial Institutions • Employees can avail of a secure method of transferring their Pay and Tax information to a Financial institution and relevant third parties • Financial Institutions are being advised of the new facility • Facility will be live in the coming days
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 • Three locations initially in September, attendance will be reviewed • and schedules for other locations will then be made available
Employee Engagement • Team are available to visit employers on site to provide a session for their employees • One hour information session with time for Q&A • Options for lunch and learn or several sessions in a day depending on numbers • Contact imcdonne@revenue.ie to arrange same
Further information
Information for Employees • Regular updates for employees on revenue.ie • PAYE Jobs & Pensions Helpline 01-738 3636
Information for Employers • Regular updates for employers on revenue.ie • Questions to National Employer Helpdesk 01-738 3638
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