Revenue eBrief No. 89/17

03 October 2017

PAYE modernisation – employer readiness

As part of the Employer Readiness phase of the PAYE modernisation programme, Revenue is now contacting employers who do not appear to have informed us of new employees. This is based on our analysis of 2016 P35 returns.

These letters are being issued over the course of five weeks beginning in late September. They will be available to view in your ROS inbox under the category of 'PAYE-EMP P35L Review'.

It is important that you ensure that Revenue has the most up-to-date and accurate information about who you have in your employment. This also ensures compliance with your obligations as an employer.

Further details on PAYE modernisation can be found on the Revenue website.

Revenue’s ‘Employers’ Guide to PAYE’ is also a useful source of information which explains your obligations regarding the taxation of your employees.