PAYE Modernisation FSSU · 2018. 6. 12. · PAYE Modernisation S eamless integration into payroll M...
Transcript of PAYE Modernisation FSSU · 2018. 6. 12. · PAYE Modernisation S eamless integration into payroll M...
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PAYE ModernisationFSSUJune 2018
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Background & Design Principles
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Why modernise PAYE?
Changing nature of:
• Employments
• Payroll
• Information and communications technology
• Expectations
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PAYE Modernisation
Seamless integration into payroll
Minimize employer cost to comply
Abolition of P30s, P45s, P46s, P60, End
of Year Returns
Right tax paid on current due dates
Time savings
Simplified online services
Maximise use of entitlements
Automatic end of year review
Real time accurate data
Transparency
Statutory in-year employer return
Making compliance easier
Accurate up to date income details
Reduced customer contacts
Timely targeted interventions
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Context
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Employee/Employer Statistics May 2018
Employees
• 2.8m active employments (includes pensions)
• 256,000 employees >1 live employment
• Multiple employments with same employer
Employers
• 219,000 employer registrations
• 111,000 employers with ≤ 5 employees
• 98% filed through ROS
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Are you an employer?
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Are you an employer?
• Do you have someone who works for you?
- Caretaker
- Secretary
- Gardener
• Do you have seasonal workers?
Works certain times of the year
• Do you have casual employees?
Works occasionally once\twice per week, per month
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PAYE: Current Employer Obligations
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Paying Employees & Reporting
1. Apply the latest P2C
2. Calculate tax to be deducted (IT, USC, PRSI & LPT)
3. Provide the employee with a payslip that shows the pay and deductions made
4. P45 / P46 for every employee starting or leaving employment with them
5. Each month / quarter submit a P30 and payment
6. By February of the following year complete a P35 with the associated listings for all employees
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Legislative Framework – Finance Act 2017
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Legislation – Finance Act 2017
The legislative provisions have been passed into law governing the changes these include:
• Revenue Payroll Notification (RPN)
• Payroll submissions on or before each payroll run by employers
• Statement issued by Revenue – deemed a return
• Upload difficulty due to technical failure
• Direct Debit/Variable Direct Debit
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High Level Design and Process Flows
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Seamless integration of reporting into the payroll process
Employees to be paid
Get latest Revenue Payroll Notifications
Perform Calculations Finalise
Bank File / Cheque
Payslips
Revenue Report
Money in Bank / Hand
Payslips
Pay and Deduction in
PS
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Abolition of P30s, P45s, P46s, P60, End of Year Returns
• Statement issued to employer each month with total tax due based on submissions
• Statement deemed as return if no corrections made by return due date
• New employees (P45/P46) set up in payroll and Revenue Payroll Notification requested will commence the employment
• Payroll submissions by employers will include commencement and cessation dates
• End of Year Returns (P35) - each month stands as a statutory return. No option to tidy up at year end
• For 2019 there will no longer be an obligation on employers to provide P60 to employees
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PPSN Checker
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PPSN Checker
• Agents, employers and pension providers requested PPSN checker facility as part of the co-design with Revenue.
• Live in ROS from 12th April
• 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
• Results is either that PPSN can be used for that employee or that you need to contact employee and confirm PPSN
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Payroll Reporting Options
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Direct Payroll Reporting
On starting the payroll for a given payroll run the software will:
• Request Revenue Payroll Notifications (RPN) for all employees that have been amended since last payroll run
• Request RPNs for any new employees who have not been paid before
• Revenue will allocate credits based on most up to date information available for that employee
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Run Payroll
• Payroll software will use the details returned in the RPN to calculate statutory deductions for each employee
• If new employees are added at this stage the software will request a new RPN for that employee
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Complete / Finalise Payroll
• Payroll software will send Revenue details of each employee with their pay and statutory deductions.
• Start and end date for an employee are sent as part of the payroll submission
• Revenue sends an instantaneous acknowledgement that submission is received
• Revenue send payroll software a response containing any errors and the total liability for that payroll submission
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ROS Payroll Reporting
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ROS Frequently Used Questions
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RPN request
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Request RPN
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RPN request by online form
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Request RPN
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Request RPN – Existing or New employees
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Submit payroll by online form
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Click Add under Pay and Deductions
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Fill in all fields
*Note: these are Data input Fields only, and do not have a calculation function
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View Payroll
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Statement
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Stakeholder Engagement May – June 2018
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External Stakeholder Engagement May – June 2018
May May June
1st Relate Software- Cork 15th Retail Excellence- Dublin 1st Sage Partner Event- Dublin
2nd EY - Dublin 16th Retail Excellence- Dublin 5th Sage Partner Event- Dublin
2nd Relate Software-Limerick 24th Dungarvan Chamber- Waterford 6th FSSU- Maynooth
2nd Construction Expo-Dublin 28th IFA South Tipperary- Cahir 7th FSSU-Charleville
3rd Relate Software-Dublin 29th NGA Payroll Managed Services-Dublin 7th SIG SAP User Group- AIB Dublin
8th IFA - Letterkenny 29th IIFA AGM- Dublin 8th External Stakeholders-Dublin
9th PSDA- Dublin 29th Grant Thornton- Dublin 12th FSSU- Liffey Valley
9th SFA Business Bytes Seminar- Dublin 30th IFA - Kerry Tralee 20th PSDA-Dublin
10thIPASS Annual Payroll Conference-
Dublin30th Ennis Chamber 25th Sage Partner Event- Dublin
14th External Stakeholders- Dublin 30th Tech Connect-Dublin 26th Sage Partner Event-Galway
15th IFA - North Tipperary Nenagh 30th PSDA- Dublin 26thChartered Accountants Ireland-
Galway
27th Mazars- Limerick
27th Sage Partner Event-Limerick
28th Sage Partner Event-Cork
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Preparing for PAYE Modernisation
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Getting Ready
• Have you the right Personal Public Service (PPS) number for all your employees?
• Have you registered your employees with Revenue?• Have you an up-to-date tax credit certificate for all your
employees?• Have you completed the P45 process for any employees
who have stopped working for you?• Have you adequate controls in place to ensure that
benefits/notional pay are being accurately calculated during the year?
• Are you aware of your duties as an employer at the end of the year?
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Current Issues
• NO PPSN/incorrect PPSN
• Net pay arrangements
• Treatment of substitute teachers
• Taxable payments not captured
• Yard supervision
• Exam invigilators
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Revenue Regional Seminars
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Regional Seminars
• Employer letters issuing April 2018
• Regional seminars planned for September
• Free to attend
• Demonstration screens
• Employers should register their interest on Revenue.ie
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Regional Seminars
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Information
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Information
• Regular updates on revenue.ie
• Monthly external stakeholder update meetings
• Questions\feedback to