Revenue have made updates to the way agents are notified about an employer’s Statement of Account, additionally Revenue have also introduced Revenue Assessments from this year. These changes can be found in the Employer’s Guide to PAYE and are discussed below.
New procedures for agents relating to ROS Inbox Notifications
In our blog earlier this month we discussed that employers and / or agents will receive an email notification from Revenue when the Statement of Account is ready and available. Revenue will no longer be sending these Statement notifications to agents each month, this is to avoid issuing large numbers of emails to certain agents. Employers will still receive the Statement emails each month to the email address registered in ROS.
Revenue will generate the Statement of Account for every employer by the 5th of every month. Agents must ensure they check their ROS Inbox on the 5th of each month to view the monthly Statement of Account for each employer linked to them. Alternatively, the statements can be viewed by signing into ROS.
For more information on the Statement of Account and how to access it, please refer to our previous blog on the ROS Statement of Account.
Introduction of Revenue Assessment from 1 January 2019
From 1 January 2019, employers may be up for an assessment if they have not submitted a return for a month or have submitted a return which does not include the total deductions due.
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.