Form 12A replaced with new online service – Yay!

The following information below is from the Revenue website and  in essence means that if you are working for the first time in Ireland you can register your employment (and/or your private pension) under a new section  called Jobs and Pensions Service

This is available by logging into myAccount* 

*All individuals, including those starting work for the first time in Ireland, should register for myAccount This is Revenue’s online portal for a host of services for individuals)  

If you are an agent, unfortunately you cannot currently access the Jobs and Pensions service.

Jobs and Pensions Service

What is it?

Jobs and Pensions is an online service that allows customers register their new job (or private pension) with Revenue.  A tax credit certificate (TCC) will then issue to both the employer and employee ensuring that the employer can deduct the correct amount of tax for that job (or private pension).

Please note: The Jobs and Pensions service replaces the Form 12A, so employees must register their first job in Ireland using this service. Employees unable to use online services should contact their Revenue office for assistance.

Who should use it? 

The Jobs and Pensions service is for individuals who are:

• starting their first job in the current tax year including their first ever job in Ireland
• changing jobs and the previous job has been ceased on Revenue records
• starting a second or subsequent job (i.e. another job in addition to their main job)
• starting to receive payments from a private pension (i.e. not a Department of Social Protection (DSP) pension).

Individuals who are changing jobs should not use this service to tell us about their new job unless the old job has been ceased on Revenue’s record.

What do you need?

Individuals will need the following information to register a job online:

• new employer’s tax registration number
• start date of the new job
• frequency of payment
• staff number if one has been allocated by the employer. This is also called a personnel, works or payroll number (note: this is not mandatory)
• weekly amount of the following DSP payments:
  • Blind Pension
  • Survivor’s Pension (Non-Contributory)
  • Carer’s Income (Allowance / Benefit).

individuals may also be asked to provide additional information including:

• occupation and other details to determine entitlement to Flat Rate Expenses
• length of time living in Ireland and intention to stay to determine whether the customer is tax resident
• details of overall income for the current tax year to determine the appropriate rate of Universal Social Charge (USC).

Jointly assessed customers may be asked to provide information in relation to their spouse or civil partner. Revenue will use any relevant information from the customer’s Revenue record and will only ask for information where it is missing or may not be up to date.

Issue of Tax Credit Certificate

After the job is registered on the Jobs and Pensions service, a TCC will issue to the new employer. A copy of the TCC will be available to view on myAccount (under PAYE Anytime) usually within 2 days of the submission being made.

TCCs set out a individual’s tax credits and rate band for the current tax year.

The information provided by the individual, in addition to the information held on Revenue’s record, will determine the appropriate tax credits and rate band.

Tax Credits

The Jobs and Pensions service will automatically grant the following credits if the individual meets the relevant criteria:

• Personal tax credit
• PAYE employee tax credit
• Age tax credit
• Earned income tax credit
• Flat rate expenses

If a individual is entitled to other credits, they can be claimed on myAccount (under PAYE Anytime section).

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All the best,
The Team at Jefferson