Revenue eBrief No. 137/18

28 June 2018

List of Employees - Guidelines for Employers

A new Tax and Duty Manual, Part 42-04-69 'List of Employees – Guidelines for Employers', has been created to provide guidance to employers on how to complete and submit a List of Employees through ROS.

The List of Employees is a preparatory step for PAYE Modernisation which will ensure that both Revenue and employer records are accurate and up to date.

The facility to upload the List of Employees will be made available on a phased basis throughout the remainder of 2018. Employers will be notified of its availability through ROS.