You will be aware that, since the end of June this year, a facility has been available to you through ROS to upload your List of Employees. If you have already successfully submitted your List of Employees, thank you.
The List of Employees is an important preparatory step for the transition to PAYE Modernisation which will ensure that both Revenue and employer records are accurate and up to date. It will ensure that all your staff are registered with Revenue as your employees.
If you have employees currently working for you that are not registered with Revenue as your employees, then from January 2019 an employer tax credit certificate (called a Revenue Payroll Notification from 1 January 2019) will not be available for these employees. In the absence of a Revenue Payroll Notification, employees will pay
emergency tax. Under new PAYE Regulations, employers will no longer be able to apply the tax credits and rate band from a P45 provided by an employee or use an employer tax credit certificate (P2C) from a previous year.
If you have not submitted your List of Employees, you should act now. Submitting a list of current employees now and continuing to operate standard P45/P46 procedures will ensure that tax credits will be available for your employees in January. The closing date for submission of the List of Employees to Revenue is 31 October 2018.
Further information regarding the List of Employees is available on www.revenue.ie/en/pmod-list (http://www.revenue.ie/en/pmod-list)