Revenue End of Year Notice

Revenue released an end of year notice which you should have received on Friday 23 November 2018. This end of year notice serves as a reminder of the PAYE Modernisation project and its consequences, as well as some additional information and reminders that Revenue wants you to be aware of. Here is a summary of the most important parts of the notice, most of which we have already discussed in previous blog posts:

  • No further P2Cs will be issued from 30 November 2018. These will be replaced by RPNs from 1 January 2019.
  • To ensure that you are ready for PAYE Modernisation, you must ensure that you:
    • have registered all of your employees with Revenue,
    • checked you have the correct Personal Public Service Number (PPSN) for all employees. Employers can use the PPS number checker in ROS to confirm the correct PPS number for employees or pensioners,
    • operate the Revenue deduction instructions for each employee (on the P2C up to end-2018 and on the RPN from January 2019),
    • have complete payroll data, which is accurate and up-to-date,
    • have all required information on employee pay, including notional pay, on a timely basis and in the correct format to payroll; and
    • have an active ROS digital certificate on the computer you use to run your payroll.
  • You should review your ROS digital certificates to ensure that they have not expired.
  • You should review your sub-users’ digital certificate permissions for appropriate permissions.
  • Forms P45, P46, P30, P35 and P60 will be abolished after the 2018 tax year.
  • Payment due dates to Revenue remain unchanged in 2019.
  • USC rates and thresholds will change with effect from 1 January  2019.
  • For the 2019 tax year, if an employee is expected to exceed the USC threshold but their RPN states that they are USC exempt, you should advise the employee to contact Revenue to have their RPN updated.
  • Rates for Emergency Tax and the legal basis for applying Emergency Tax will change effective 1 January 2019.
  • For the 2018 tax year, employers must ensure that the correct PPSNs as per the P2Cs are used for employees.
  • Revenue’s 1890 LoCall phone system has been replaced by standard telephone numbers.

2 Replies to “Revenue End of Year Notice”

  1. When will the PAYE Modernisation changes be available on Simplepay- I would like to set up the 2019 payroll as soon as possible and upload the RPNs.

    1. Hi Brendan. It will be a staggered release. We will start releasing the first functionality early next week and the last functionality will be released about a week before the new year. The RPNs will be generated with the click of a button, so you won’t need to upload them. Your authorisation certificate will need to be uploaded, but this will be one of the first functionality to be released. I hope this helps.

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