Revenue eBrief No. 158/19

12 August 2019

The Employers' Guide to PAYE

Tax and Duty Manual Part 42-04-35A ‘The Employers’ Guide to PAYE’ has been updated to provide further clarification and guidance on the following:

  • the composition of Gross Pay
  • the use of the Revenue Payrol Notification (RPN)
  • the Employers obligations to commence employments.

Employers are again reminded of their obligation to provide accurate information when making a payroll submission to Revenue. Most employers are submitting the correct payroll information, but some recurring issues have been identified. These are outlined in Chapter 19, paragraph 19.2 of the Manual. Revenue has established a team to monitor submissions and may contact employers to assist them in addressing any identified issues. Employers should contact the National Employer Helpline at 01-7383638 for assistance.

Employers are also requested to ensure their contact information is correct by visiting ROS and updating profile details as appropriate.