PAYE Modernisation Thesaurus Webinar 30 January 2019 Background - PowerPoint PPT Presentation

PAYE Modernisation Thesaurus Webinar 30 January 2019

Background & Design Principles

Why modernise PAYE? Changing nature of: • Employments • Payroll • Information and communications technology • Expectations

PAYE Modernisation S eamless integration into payroll S implified online services M inimize employer cost to comply M aximise use of entitlements A bolition of P30s, P45s, P46s, P60, End A utomatic end of year review of Year Returns R eal time accurate data R ight tax paid on current due dates T ransparency T ime savings S tatutory in-year employer return M aking compliance easier A ccurate up to date income details R educed customer contacts T imely targeted interventions

Where are we now – Jan 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 – Jan 2019 • Simplified Online Services • Maximise the Use of Entitlements • Automatic End of Year Review • Real Time Accurate Data • Transparency

Where are we now – Jan 2019 • Statutory In Year Return • Making Compliance Easier • Accurate Income Details • Reduce Customer Contacts • Timely Targeted Interventions

Context

System Update – Monday 28 January 2019 • 842,000 RPN requests by employers • Representing 151,000 unique employers • 353,000 successful payroll submissions • Representing over 2.2 million Employees • Unique number of employments - 2.3 million • Range of payroll sizes successfully submitted

Employer Obligations

Employer Obligations • Commence or cease employees on Payroll. • Request Revenue Payroll Notification (RPN). • Submit Pay and Tax details on or before payment to employees. • Review monthly statement made available on ROS by Revenue and reconcile it with payroll records. • Deemed your return by the 14th of the following month. • End of Year Returns (P35) - each month stands as a statutory return. No option to tidy up at year end • Persistent Technology Failure. • For 2019 there will no longer be an obligation on employers to provide P60 to employees

Payroll Reporting Options

Payroll Reporting Options Payroll Software • Direct Payroll Reporting- payroll software communicates with Revenue seamlessly • ROS Payroll Reporting- Upload files created by payroll software through ROS No Payroll Software • Employer must request RPNs and complete an online form to record pay and payroll deductions for employees through ROS

Reviewing the payroll information

Understanding on screen information • Error messages will be sent automatically from the system • Where items are incorrect the message will refer to the inaccuracy • If an out of date RPN has been applied a warning will be visible on the payroll history • If a correction has been made both sets of data will be available (corrected and original)

Statement

Payment Options

Employer Obligations for Payment Payment options Guidance on payment options on Revenue website • No change to payment dates – 14 th or 23 rd of the following month • Quarterly/Annual remitters remain paying quarterly or annually but must submit payroll each time they pay their staff. • Fixed Direct Debit remains the same. • Variable Direct Debit available from 25 th January

Payment Options Employer can make payments using a number of different options available through: • Statement of Account – Credit card – Debit card – Bank Account – RDI • Payments and Refunds • Variable Direct Debit

Payment Methods – Statement of Account

Making payment through Statement of Account Select Statement of Account

Making payment through Statement of Account Select Make Payment

Making payment through Statement of Account Prepopulated amounts to match Return

Making payment through Statement of Account Customer must select one of the following options to make payment. The ROS Debit Instruction (RDI) option will only be available if an RDI has been set up previously in ROS.

Making payment through Statement of Account Selecting Credit Card will divert you to the 3 rd party website Realex as per current process

Making payment through Statement of Account Selecting Debit Card will divert you to the 3 rd party website Realex as per current process

Making payment through Statement of Account Realex Screen. Enter details and select Pay Now

Making payment through Statement of Account Using my bank Account (Once off payment – SDI). Enter bank details and select next which will take the customer to the Sign and Submit screen

Making payment through Statement of Account Bank details pre-populated as RDI was previously set up. Customer selects next and is taken to the sign and submit screen.

Making payment through Statement of Account xxxx

Payment Methods – Payments & Refunds

Making payment through Payments & Refunds on the ROS My Services screen From the Payment & Refunds section select Submit a Payment

Making payment through Payments & Refunds on the ROS My Services screen Customer must enter Payment type (Tax Payment/Declaration. The Tax type will be PAYE-Emp and the period will be Post 2019 for PMOD periods. Customer then selects Make Payment which opens the Select a Tax Period screen.

Making payment through Payments & Refunds on the ROS My Services screen Customer enters the year and period they wish to pay from the drop-down menu and then selects Next.

Making payment through Payments & Refunds on the ROS My Services screen Pre -populated amounts to match the return for the period selected

Making payment through Payments & Refunds on the ROS My Services screen Customer must select one of the following options to make payment. The ROS Debit Instruction (RDI) option will only be available if an RDI has been set up previously in ROS. (The payment screens are the same as detailed above.)

Payment Methods - Variable Direct Debit

Variable Direct Debit To set up a Variable Direct Debit: Select manage Bank Account -> SEPA Direct Debit Instruction

Variable Direct Debit From the Drop down menu select: Variable Direct Debit then click on Manage Direct Debits

Variable Direct Debit Once Manage Direct Debits is selected the customer is taken to the Create New Mandate screen.

Variable Direct Debit Once Create New Mandate is selected the below screen is displayed to the user showing all available registration numbers that can be selected for Variable Direct Debit xxxx xxxx xxxx

Variable Direct Debit Select a Registration number and click Next xxxx xxxx xxxx

Variable Direct Debit Enter required details (Name, Address, BIC (optional) and IBAN). User ticks the Declarations and clicks on Next

Variable Direct Debit

Variable Direct Debit A Summary screen with all of the details that were entered will be displayed to the customer xxxx

Variable Direct Debit

Variable Direct Debit Ros user must sign and submit xxxx

PPSN Checker

PPSN Checker • Available in ROS • Agents, employers and pension providers requested PPSN checker facility as part of the co-design with Revenue. • A maximum of 10 PPSNs can be checked at one time. • Captcha used to protect from phishing and internal reports will be produced on usage • Result is either that PPSN can be used for that employee or that you need to contact employee and confirm PPSN

Business Process

Operation of Payroll • It is imperative that employers now focus on the monthly statutory return. Information submitted per pay frequency should be accurate and timely. The end of year tidy up is gone. • The real time reporting regime will make these visible and such processes will need to change. • Employees must be easily able to reconcile their payslips with the data submitted to Revenue on their behalf.

Corrections While it is recognised that errors in payroll will occur, every effort • should be made to ensure that submissions to Revenue are accurate and timely. Guidance for managing corrections is available on the Revenue Website. If the information contained in the statement issued by Revenue is • incorrect, there is a legal obligation on the employer to fix the relevant payroll submissions to ensure that the return reflects the correct liability for the month. This may require the employer to fix incorrect submissions or • submit any outstanding payroll submissions. All data received, including corrections and the timing of • submissions, will feed into Revenue’s risk analysis systems.