Revenue have released the following information below on their website to help employers manage their year-end.
Important end of year information for employers
Revenue Payroll Notifications (RPNs)
Revenue will continue to make 2020 RPNs available to employers up to and including 31 December 2020. 2020 RPNs should only apply to 2020 payroll. 2021 RPNs are now available. You should ensure that you apply 2021 RPNs to 2021 payroll only.
You must request the latest RPN for all employees/pension recipients before you run your payroll. Where Revenue cannot provide you with an RPN, you must apply emergency tax. The Emergency Tax and USC rates are available in the Employing people section.
Reporting Benefit in Kind for TWSS
Some employees, while on the Temporary Wage Subsidy Scheme, were still in receipt of benefits from their employers. These benefits include the provision of a company car, medical insurance and so on.
Revenue agreed that Income Tax on the receipt of such benefits could be deferred until the year end 2020.
Where BIK was suspended and was not spread out over the remaining payrolls for 2020, employers are required to report this before the year end. This can be done by completing a Form P11D.
The form should be completed and submitted through MyEnquiries.
Employers paying employees’ Income Tax and USC
Revenue will facilitate employers who want to pay the 2020 Income Tax and USC liabilities of their employees where they arise due to the Temporary Wage Subsidy Scheme (TWSS). The employer should engage directly with their employees on the matter and agree on the mechanism to pay the liability involved.
The pay date reported by employers on the payroll submission should be the date when the funds are made available to employees. We are aware that some payments may have been reported incorrectly.
If a payment made in 2020 was incorrectly reported with a 2019 pay date, you must correct this immediately by amending the payroll submission for the 2019 pay date. You must file a payroll submission for that payment under the correct date in 2020.
If a payment made in 2019 was incorrectly reported with a payment date in 2020, you must correct this immediately by including the payment in the 2019 submissions. You should delete the payroll submission for that payment in 2020.
It is the employer’s responsibility, under the Income Tax (Employments) Regulations 2018, to commence a new employment with Revenue. This applies in all circumstances except where it is the employee’s first employment in the State. The new employee should provide their Personal Public Service Number (PPSN) to the employer.
The employer must use this with their payroll software ( or the Employer Payroll Service from the ROS homepage) to provide a commencement date and an employment ID for the employment. An RPN should also be requested.
The facility within myAccount, Jobs and Pensions is confined solely to employees taking up their first-ever job. It is not the responsibility of the employee to contact Revenue regarding the commencement of employments. Employers should not direct employees to contact Revenue to commence employments, except where it is the employee’s first employment in the State.
Employers Guide to PAYE
The Employers’ Guide to PAYE is a comprehensive source of information on the operation of PAYE for employers and is updated throughout the year.
National Employer Helpline
The National Employer Helpline provides information and support to employers. If you wish to contact the Employer Helpline via MyEnquiries please select ‘Employers PAYE’ in the ‘My Enquiry Relates To’ box.
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