PAYE Modernisation Thesaurus September 2019 Background & - - PowerPoint PPT Presentation

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
• f 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
• n 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 15th 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 15th May: 178,450
• Total Unique users accessing payslips since 15th 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
• n 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

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

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