February changes to the Employer’s Guide to PAYE
Revenue have made changes to the Employer's Guide to PAYE with respect to Statement of Account notifications to employers as well as the introduction of Revenue Assessments from this year.
Month: February 2019
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ROS Statement of Account
Your first Statement of Account is produced by the Revenue computer system based on all payroll submitted with a pay date in January 2019. The Statement of Account contains a chronological list of all tax liabilities incurred, any amendments to these liabilities, all payments made in respect of these liabilities and the balance outstanding at the end of the period referred to in the statement. The Statement of Account for January will need to be submitted by 14 February 2019, with all subsequent submissions due on the 14th of the month following the payroll month.