Transitional arrangements for PAYE modernisation

Reporting employments that ceased in 2018

If an employee ceases working on or before 31 December 2018 you must issue a P45 and upload it through ROS. This applies even if you do not report this to Revenue until 1 January 2019 or later.

If an employee commences employment with you then you must request an Revenue Payroll Notification (RPN). This will create the employment on Revenue’s records.

What are you reporting?

Relevant date

When I am reporting this?

How should I report this?

Employment cessation

Employment ceased on or before 31 December 2018

On or after 1 January 2019

Issue P45 and upload this through ROS.

Employment commencement

Employment commenced on or before 31 December 2018

On or after 01 January 2019

Submit RPN Request to commence the employment on Revenue’s records.

Next: Income earned in 2018 but paid in 2019