Some employers may experience difficulties in the early phases of PAYE Modernisation. Revenue will make every effort to assist where required. This includes:

  • increased resources for the Employer Helpline to meet customer demand
  • officials being available to visit employers should the need arise.

Revenue does not intend to impose interest and penalties during the early transitional months where employers do their best to comply. We reserve the right to impose sanctions where there is clear non-engagement with the law.  

You can contact the National Employer Helpline for any queries on the transition to and operation of PAYE Modernisation.