Transitional arrangements for PAYE modernisation

Income earned in 2018 but paid in 2019

Payments with a pay date on or after 1 January 2019, are to be reported to Revenue when the payment is made. This applies regardless of when the money was earned. You should apply the tax credits and rate bands that are applicable to the period in which the payment is made. 

These details will be included on the Revenue Payroll Notification (RPN) for that period. 

You can review employee pay dates to ensure all income relating to 2018 is paid before 31 December 2018. 

Post Cessation payments 

Where an employment ceased in 2018 but payment made in 2019, you submit the payment by payroll submission in 2019. You should not include the original cessation date. 

You should report the post-cessation payment with a start and end date of whatever date the payment is made.  

This will only apply to post-cessation payments for employments which ceased in 2018.

Next: How to align payments in advance of 1 January 2019