Your first Statement of Account is produced by the Revenue computer system based on all payroll submitted with a pay date in January 2019. The Statement of Account contains a chronological list of all tax liabilities incurred, any amendments to these liabilities, all payments made in respect of these liabilities and the balance outstanding at the end of the period referred to in the statement. The Statement of Account for January will need to be submitted by 14 February 2019, with all subsequent submissions due on the 14th of the month following the payroll month.
Employers and/or agents will receive an email to the email address registered in ROS to inform you when the Statement of Account is ready and available. The statement will be stored in your ROS inbox as a .pdf document.
The ROS Statement of Account utility allows you to make payments for your returns using the following payment methods:
using your bank account
ROS debit instruction (if registered for this)
To access the ROS Statement of Account:
Log into your ROS account.
Go to My Services > Employer Services > Statement of Account.
3. Click on View/Accept
4. The statement will then be displayed.
5. Complete the Declaration and then click on Submit.
6. You will then need to sign off the submission using the password for your digital certificate.
6. You will now be able to make payment.
To learn how to make payments via the ROS Statement of Account utility, watch the video created by ROS here.
Last week, we announced the release of Phase 1 of our major PAYE Modernisation changes – uploading of ROS Authorisation Certificates, which you can read about here.
As promised, we’re pleased to inform you that today we’ve released Phase 2: bulk retrieval of employee RPNs. As with the ROS Certificates, this is an important step in ensuring you’re ready to process payroll in 2019. This short and handy guide will take you through the steps of bulk RPN retrieval.
As part of this release, SimplePay will automatically retrieve RPNs once for the 2019 tax year for all employees that have a PPSN but no RPN. This functionality will soon be expanded to provide daily automated updates.
As always, if you have any queries or concerns around this new functionality and process, please feel free to contact our friendly support team who will gladly assist.
Over the past few months, we have been discussing PAYE Modernisation on our blog. The new functionality for PAYE Modernisation will be released in stages over the next 2 weeks. We are happy to announce the first release, which allows you to upload ROS Digital Certificates to SimplePay.
If you are unsure about obtaining these Digital Certificates, please refer to this guide provided by Revenue.
This is a very important process for PAYE Modernisation and all employers or agents (such as payroll bureaus or accounting firms) will need to do this before processing payslips in 2019. Without uploading these certificates, requesting RPNs from ROS and submitting payroll information to ROS is not possible.
To help you through this process, we have compiled a useful guide which can be downloaded here:
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.
As you’re aware by now, it will be mandatory for businesses across Ireland to start complying with PAYE Modernisation from January 2019. Under these new processes, there will be no change to the way that PAYE is calculated, only the way that this information is reported to Revenue. Being a client of SimplePay means that you do not have to face these changes alone. After extensive research, consultations with experts and developing our plan of action, the SimplePay team continue to work hard to ensure that you will be compliant.
So what kind of changes can you expect on the system? While there may still be some tweaks and changes after our final testing phase, here is a sneak peek of some of the functionality that we have been working on:
As part of employer authentication, each employer will be given a ROS digital certificate and a password by Revenue. A new ROS Authentication page will be available on SimplePay where you can upload your certificate and view its validity.
Please note: This will work slightly differently for payroll and accounting firms that manage payroll on behalf of multiple companies, as a single agent certificate can be used for all companies. More information on this will be provided in the future.
To avoid being taxed on an emergency basis, clients previously needed to upload a P2C for an employee. With PAYE Modernisation, a P2C is replaced by an RPN. This is generated by Revenue and can be retrieved with the click of a button from the usual tax information screen on SimplePay.
The SimplePay system will regularly update the RPN information for employees automatically. If the tax information for an employee has been updated before the regular automated RPN update has occurred, you can request the system to fetch RPN information from Revenue from the same tax information screen.
The P30 will be replaced with regular online submissions for each pay period. This will still be done from the Filing section in SimplePay.
As you can see from this sneak peek, the new PAYE modernisation functions are being built with the same user-friendliness that you have come to expect from SimplePay. However, we understand that change can be overwhelming. To support you through these changes, we will be releasing a guide on how to use the new functions on the system before the changes go live. Our help site will also be updated for you to refer to should you need it.
We look forward to supporting you along this journey into a new era of modern, convenient and even simpler cloud-based payroll.
In preparation for PAYE Modernisation, employers need to submit a list of employees to Revenue through Revenue’s Online Service (ROS). This will ensure that Revenue’s records are aligned with yours so that you receive the most up to date employee information for processing payroll.
SimplePay now has an option to generate this report for Revenue with all the requested information. To do this, go to Reports > ROS Employee Export.
It is important that you ensure the accuracy of the report before submitting it to Revenue. If an employee is no longer working for you but they remain active on SimplePay, you will need to end their service on the system first before downloading the report. If any information has been incorrectly captured in Basic Info, you should correct this first.
Upon submission of the list of employees, Revenue will communicate any changes to their records based on the list you provided.
If you need any assistance or have any further queries, please contact us.
You may have heard that the PAYE system will be undergoing a significant change as part of the PAYE Modernisation Project. As from 1 January 2019, the pay and deductions of employees will need to be calculated and reported in real-time. This means that the P30, P35, P45 and P60 will all be eliminated and P2Cs will be replaced by a Revenue Payroll Notification (RPN). The benefits of this new PAYE reporting system can be found on Revenue’s website here.
We’re in the process of implementing updates to have our system ready well before the end of the year. From next year, direct payroll reporting will be made possible through seamless communication between our system and ROS to exchange the required information. With the click of a button, you will be able to:
request the most up to date RPN before making payments to employees
report employee payments in real-time
reconcile Revenue’s response to the payroll submission.
But don’t worry, we will communicate with you in good time regarding all updates to our system, as well as what and how you can prepare to ensure a smooth transition to the new PAYE process – keeping payroll simple, as always!