Getting ready

How do you prepare?

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

You must also ensure you complete the P45 process correctly and you are aware of your obligations at year end.

To make sure you are ready for 1 January you, or your agent, will 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 will 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