Information on payroll submission

Employment Identifier

Note

The information on this page refers to your current obligations. For your obligations before 1 January 2019, please see the Employer’s Guide to PAYE.

The Employment Identifier is a new field included on both the Revenue Payroll Notification (RPN) and the payroll submission. This is a mandatory field on the payroll submission where an employee’s Personal Public Service Number (PPSN) is available. The Employment Identifier is unique for each separate employment for an employee. It will be used to distinguish between:

  • multiple employments for an employee with the same employer
  • different periods of employments (where an employee ceases and re-commences employment with the same employer in the same year).

The Employment Identifier must be set by employers when registering an employment. If you use:

  • a payroll software, the Employment Identifier will be assigned by the payroll software
  • Revenue Online Service (ROS), you will set the Employment Identifier.

The first payroll submission you make will update our records with the Employment Identifier. We will use the Employment Identifier with both your employer registration number and the employee's PPSN to check if an employment record exists. If an employment record does not exist, a new one will be created.

Dual employment

A dual employment occurs if you:

  • have an employee on your payroll with two active employments
  • and
  • want to keep the two sets of pay separate on your payroll records.

The Employment Identifier will allow you to distinguish between the two employments when filing your payroll submission.

Continuous period of employment

The Employment Identifier that you give to your employee must remain the same for a continuous period of employment. It cannot be changed while this employment is active. This applies even if the employment spans consecutive tax years.

Employment recommencement in the same tax year

An employee may cease working for you and then recommence employment with you in the same tax year.

In this case, you must treat the second period of employment as a new employment. A new Employment Identifier must be given to the employee.

You should request a new RPN for the new employment using the new Employment Identifier.

Post-cessation payments

When making a post-cessation payment to a former employee, you must file a payroll submission. You must use the Employment Identifier and a cessation which is the same as the payment date. This applies whether the payment is made in year or out of year.

We can use the Employment Identifier to determine if it is a new employment or if it is a post-cessation payment.

Recommencements in following years

An Employment Identifier '1' can be re-used for an employee who re-commences employment with you in the following tax year. This is because the previous period of employment using Employment Identifier ‘1’ will have ceased in the preceding year.

Next: Definition of pay date