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Finance Act 2018: PAYE Modernisation Update and Amendments to SARP (Irish Tax Review 2019 Issue 1)

Irish Tax Review Julie Burke Elizabeth O’Driscoll Rachel Dillon
2019-04-01
Finance Act 2018: PAYE Modernisation Update and Amendments to SARP … This article considers recent updates with regard to PAYE Modernisation and a number of points clarified by Revenue in relation to more complex areas for real-time reporting. It also considers the formal introduction of the “week 53 pay day” in Finance Act 2018 and the amendments to the Special Assignee Relief Programme (SARP). … PAYE Modernisation … With the introduction of PAYE Modernisation and real-time reporting effective from 1 January 2019, employers are required to report to Revenue on or before the payment date the emoluments being paid to an employee, together with the associated payroll withholdings. The date for making payment of the payroll taxes to Revenue remains the...
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PAYE Regulations 2018: Key Changes for PAYE Modernisation (Irish Tax Review 2018 Issue 4)

Irish Tax Review Julie Burke Rachel Dillon
2018-12-11
PAYE Regulations 2018: Key Changes for PAYE Modernisation … Revenue launched a public consultation in October 2016 on the modernisation of the PAYE system. Following this consultation, PAYE Modernisation and real-time reporting (RTR) will be effective from 1 January 2019. From this date, employers will be required to report all employee remuneration, together with the corresponding PAYE, USC and PRSI, to Revenue on or before the date of payment of the employee’s remuneration... … ...processes will have to be reviewed and may need to be amended to ensure that they are compliant with employment tax requirements in real time and to meet the new timelines for reporting employees’ pay and benefits and operating the PAYE system correctly. Although the payment dates under the PAYE Modernisation regime will remain the same, the requirement to report information for each employee on a real-time basis rather than through the year-end P35 process may well mean that it is necessary to accelerate the dates for obtaining accurate data on employee pay and benefits to ensure that... … The Finance Act 2017 included significant legislative changes to the PAYE rules to facilitate the introduction of PAYE Modernisation and RTR for employers.
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PAYE Modernisation (Irish Tax Review 2019 Issue 1)

Irish Tax Review Julie Burke Sinead Sweeney
2019-04-01
PAYE Modernisation … Change Management and Communications Manager, PAYE Modernisation Project, Revenue Commissioners … Revenue’s Public Consultation Document on PAYE Modernisation, published on 11 October 2016, explained the rationale for its introduction. The document stated that the PAYE system was introduced in 1960 at a time when a job for life was the norm and payroll was a manual process. Today, the nature and complexity of employment have... … Since the then Minister for Finance launched the project in his 2017 Budget speech, Revenue has worked extensively with all relevant stakeholders in a co-design approach, to ensure that the new PAYE Modernisation reporting system operates as effectively as possible for all involved in the PAYE system.
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PAYE Modernisation: Practical Considerations for Small and Medium-Sized Employers (Irish Tax Review 2018 Issue 3)

Irish Tax Review Julie Burke Mary Healy
2018-09-28
PAYE Modernisation: Practical Considerations for Small and Medium-Sized Employers … The articles by Doone O’Doherty, Jessica Webbley-O’Gorman and Jessica Walker, “PAYE Modernisation: Are You Ready for Real Time Reporting?”, and by Michael Rooney, “New Revenue Guidance on PAYE for Short-Term Business Visitors”, in this edition of  … As highlighted in the article “PAYE Modernisation: Are You Ready for Real Time Reporting?”, the valuation and timing of reporting of benefits-in-kind (BIK) could pose a challenge. We expect that Revenue will publish some guidance on BIK issues, including the suggested frequency with which to review the BIK charge on company... … ...affects them and their obligations. Towards the end of 2018 Revenue intends to broaden its communication campaign to extend it to employees and to develop guidance on the regime for employees. Over the last year Revenue has introduced enhancements to the online services for PAYE taxpayers in preparation for PAYE Modernisation. It has also been actively promoting myAccount, and the service now has more than 1.8 million registered users, and this is increasing daily.
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PAYE Modernisation: Are You Ready for Real Time Reporting? (Irish Tax Review 2018 Issue 3)

Irish Tax Review Julie Burke Doone O’Doherty Jessica Webbley-O’Gorman Jessica Walker
2018-09-28
PAYE Modernisation: Are You Ready for Real Time Reporting? … When PAYE Modernisation was announced in the Budget 2017 speech on 11 October 2016, many employers saw the introduction of Real Time Reporting (RTR) in Ireland in 2019 as a distant and future hurdle. However, with the 1 January 2019 “go-live” date now less than four months away,... … ...ensure that their payroll software is updated to facilitate the changes. Equally, there is an appreciation among employers, Revenue and tax advisers that preparing for RTR is not simply a matter of updating software. As Revenue itself has acknowledged in its report on the public consultation process for PAYE Modernisation, “there is a significant business process change and a change management exercise that will need to be completed before 2019”.
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Policy and Representations Monitor (Irish Tax Review 2023 Issue 4)

Irish Tax Review Julie Burke Lorraine Sheegar
2023-01-02
Ireland’s leading journal on taxation issues - Irish Tax Review is filled with informative articles and expert analysis by a range of distinguished tax advisers. Each edition covers a variety of current tax issues and developments and is an indispensable resource for all Chartered Tax Advisers (CTA)
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PAYE Modernisation (Irish Tax Review 2017 Issue 4)

Irish Tax Review Julie Burke Sinead Sweeney Kathryn Hynes
2017-12-15
PAYE Modernisation … PAYE Modernisation Project Change Manager, Office of the Revenue Commissioners … PAYE Modernisation Project Team, Office of the Revenue Commissioners … This article focuses on the PAYE Modernisation Project and provides a status update on the journey so far. The purpose of the article is to help employers and advisors prepare for the coming changes. The legislative changes included in the proposed Finance Bill are not dealt with, but will be the subject of a future...
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PAYE Modernisation: A Practitioner’s Perspective (Irish Tax Review 2018 Issue 1)

Irish Tax Review Julie Burke Pat O’Brien
2018-03-23
PAYE Modernisation: A Practitioner’s Perspective … With the launch date of 1 January 2019 for PAYE Modernisation now less than a year away, advisers and their clients will need to begin planning for the significant changes that will come about as a result of the project. The recent article by Sinead Sweeney and Kathryn Hynes of the Revenue Commissioners ( , 30/4 (2017), 79–82) provides a thorough overview of the PAYE Modernisation project, progress to date with implementation and what the changes will mean for employers and employees in terms of the PAYE compliance process. Many members are also likely to have attended one of the many briefing sessions that have taken place. I do not propose, therefore, to... cover the same ground, and I would direct those requiring an introduction to the topic to the aforementioned article. The present article addresses the PAYE Modernisation project primarily from a practitioner’s perspective. This encompasses matters such as interaction with clients before implementation, technical changes in the recent Finance Act arising from the project, and some thoughts on what the landscape might look like for practitioners and their clients after implementation. … “At its core, PAYE Modernisation means that, for each member of staff, employers will make the right tax deduction when the staff member is being paid, employees will have the certainty of knowing that they are not overpaying or underpaying tax and Revenue will, through real-time reporting by the employer, have... … The first indication of the PAYE Modernisation project was given in Minister Noonan’s 2017 Budget speech, when the launch of the consultation process was announced. The level of interest in the project is clear from the number of submissions made to the consultation. These came from employers, both large and small, representative bodies... and private individuals, with more than 70 submissions received. It is clear from a perusal of the submissions that “PAYE Modernisation” means different things to different people; however, certain common themes emerge. These include concerns about potential increases in costs and administration associated with the proposed changes; complexity; technology issues; the timing of the launch; and the treatment of various categories of atypical employees, notably international...
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Enhanced Reporting Requirements: What Do I Need to Know? (Irish Tax Review 2023 Issue 4)

Irish Tax Review Julie Burke Niamh Barry
2023-01-02
ERR is a real-time reporting regime for certain non-taxable items provided to employees. It is not a simple extension of PAYE Modernisation – this is a distinct and separate reporting requirement and separate return of information to Revenue. The legislation requires employers to notify Revenue “on or before” any of the reportable items are provided to an employee.
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Tax Technology Update: Tax Authority Technology (Irish Tax Review 2023 Issue 2)

Irish Tax Review Julie Burke Andrew Egan
2022-07-07
After the successful roll-out of PAYE Modernisation in 2019, real-time reporting is now a key feature of Revenue’s technology service. However, this technology is not as new to Revenue as most of us might think. Real-time reporting has been a feature of tax reporting in Ireland for many years, Revenue’s... … As tax rules have largely remained the same and online filings already exist, what is the rationale for implementing real-time reporting? A useful case study is the data and information derived from PAYE Modernisation. After the system had been operational for only one year, the Covid-19 pandemic triggered the need for government-funded employment support schemes. Responsibility for these essential support schemes was placed on Revenue, which developed and deployed the Temporary Wage Subsidy Scheme (TWSS) within days. … The data arising from PAYE Modernisation formed the backbone of the TWSS and was used for the effective deployment of the following scheme functions: … As the scheme was based factually on the PAYE Modernisation returns submitted just before the pandemic, this reduced the risk of its being misused and helped to ensure that it was quickly and effectively deployed.
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