February changes to the Employer’s Guide to PAYE

Revenue have made updates to the way agents are notified about an employer’s Statement of Account, additionally Revenue have also introduced Revenue Assessments from this year. These changes can be found in the Employer’s Guide to PAYE and are discussed below.

New procedures for agents relating to ROS Inbox Notifications

In our blog earlier this month we discussed that employers and / or agents will receive an email notification from Revenue when the Statement of Account is ready and available. Revenue will no longer be sending these Statement notifications to agents each month, this is to avoid issuing large numbers of emails to certain agents. Employers will still receive the Statement emails each month to the email address registered in ROS.

Revenue will generate the Statement of Account for every employer by the 5th of every month. Agents must ensure they check their ROS Inbox on the 5th of each month to view the monthly Statement of Account for each employer linked to them. Alternatively, the statements can be viewed by signing into ROS.

For more information on the Statement of Account and how to access it, please refer to our previous blog on the ROS Statement of Account.

Introduction of Revenue Assessment from 1 January 2019

From 1 January 2019, employers may be up for an assessment if they have not submitted a return for a month or have submitted a return which does not include the total deductions due.