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Revenue – List of Employees for PAYE Modernisation

 

List of employees to Revenue – Preparation for PAYE Modernisation in 2019

Revenue is asking employers to send a list of employees through Revenue’s Online Service (ROS). This list will ensure that both employers and our records are accurate, up to date and ready for PAYE Modernisation.

 

The Employee list must include:

  • employees who are currently in your employment (including directors)
  • employees on long term leave such as maternity leave or sick leave
  • pensioners in receipt of payments from you
  • seasonal or temporary employees for whom you have not completed a P45
  • employees on a career break for whom you have not issued a P45
  • employees for whom you have received PAYE Exclusion Order.

You should not include employees who are currently on a career break and have been issued with a P45.

It is important that you ensure the accuracy of your list of employees before submitting it to Revenue.

Revenue will commence any employees included on the list but not registered on Revenue’s records as working with that employer. Revenue will cease any employees not included on the list but who are registered on there records as working with that employer.

Revenue will provide you with the (PPSN) of employees ceased and commenced on there records on foot of the List of Employees. If there is a difference between your records and Revenue records, you will be asked to confirm that the list is to be processed.

With significant differences, the list will be rejected and you will be asked to contact the Employer Helpline.

Before you send your list

It is important to ensure you have:

  • used the most recent P2C to get the correct PPSN for each of your employees and pensioners
  • followed the P45 process for any employees who have left your employment
  • submitted Part 3 of the Form P45 or Form P46 for any employees who have started in your employment.

Producing the File for Upload

The facility to upload the List of Employees will be made available on a phased basis throughout 2018. It will be accessible under the ‘Employer Services’ screen in ROS.

Revenue will notify employers when it is available. You must have ‘file’ permissions to upload this list.

Employers using a payroll software package may have the facility to produce this list from their payroll. The file must be in either CSV or XML format. If you do not have XML available to you, you can use a sample CSV. This is an excel file. You should save it as a .CSV file.

How to convert Excel file to CSV

  1. In your Excel workbook, switch to the File tab, and then click “Save As“.
  2. In the Save as type box, choose to save your Excel file as CSV (Comma delimited).
  3. Choose the destination folder where you want to save your Excel file in the CSV format, and then click Save.

Once you have completed the .csv file you can upload it through ROS.

Further guidance is available in the List of employees – guidelines for employers.

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