Revenue recently posted this e-brief about Lists of Employees on their website.  It references the relevant part of the Tax and Duty manual which you should read carefully. Jefferson will be in touch with our own clients in relation to this and what needs to be done on our side and yours.

List of Employees – Guidelines for Employers

A new Tax and Duty Manual, Part 42-04-69 ‘List of Employees – Guidelines for Employers’, has been created to provide guidance to employers on how to complete and submit a List of Employees through ROS.

The List of Employees is a preparatory step for PAYE Modernisation which will ensure that both Revenue and employer records are accurate and up to date.

The facility to upload the List of Employees will be made available on a phased basis throughout the remainder of 2018. Employers will be notified of its availability through ROS.

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All the best,
The Team at Jefferson