Getting ready

Providing accurate information

To ensure you provide Revenue with accurate data through real time reporting, we advise you to review business processes and practices.

After you have registered as an employer, you must ensure that you have:

You must also ensure you complete the P45 process for any employment that ceased before 31 December 2018. You should also be aware of your year end obligations for 2018.

To make sure you can fulfil your obligations to report in real time you, or your agent, need to ensure that:

  • your payroll data is complete, accurate and up to date
  • all required information of employee pay, including notional pay, is provided accurately, on a timely basis and in the correct format to payroll
  • you carry out a review of all payments subject to PAYE processed outside of payroll. These must be operated the same way as payroll payments and reported to Revenue on or before making payment. 
  • you have a ROS digital certificate on the computer you use to run your payroll.

You may use an accountant or a payroll agent for your payroll. If you do, you must contact them to ensure that you can meet your reporting obligations.

You may use payroll software to operate your payroll. If you do, you must contact your software provider to ensure your payroll package is ready to meet the reporting obligations.

Next: ROS preparations for 2019 payroll