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Submissions to Revenue

On 1 January 2019, PAYE Modernisation came into effect, and the old monthly and yearly submissions (P30s, P60s, and P35s) fell away, as did P45 cessation certificates. Instead, employers are now required to submit details on employees’ income, PAYE, and other payroll components each time payroll is run. Submissions must be made on or before the day that payment is made to employees.

The government has also introduced Enhanced Reporting Requirements (ERR), which are effective from 1 January 2024. The ERR mandates employers to report to Revenue — in real time — details of certain non-taxable payments made and benefits given to each employee and director. The reporting must be done upon or before making the payment or giving the benefit to the employee. Refer to this help page for more details.

Once you have finalised your payslips for the given pay period, it is recommended that you create a pay run; however, this is not essential for submissions. As well as having a pending pay run on finalisation, each pay frequency now also has a corresponding submission to Revenue, accessed by going to Filing > Regular Submissions.

View and Export

View

When you click on View under View & Export of your submission, you will see a breakdown of contributions per employee. This table provides a quick and convenient way to check information before making your submission. You can also export the Excel file directly from the web view screen.

Export

SimplePay provides an Excel export of your submission. To download the file, click on Export Excel.

Submitting to Revenue

The real-time submission process through SimplePay is quick and takes only a few clicks as payroll and ERR information is submitted directly from SimplePay to Revenue’s system via API. To make a submission to Revenue, go to Filing > Regular Submissions. On this page, you will see the information to be submitted, which will be grouped by pay frequency within the relevant month under Payroll or Enhanced Reporting.

We recommend that you use the View option or download the Excel file to confirm the accuracy of the information before submitting it. Note that only information from finalised payslips will be included. You will be warned if draft payslips are being excluded.

Once you’re satisfied that the information is complete and correct, simply click on Submit to send it through to Revenue. The Submitted On column will then be updated with the date and time of submission. The Status should update almost instantly to Successful or Unsuccessful; however, if large volumes are being submitted, it may remain pending for a while. If this is the case, you will receive an in-system notification once the status updates; you will also be notified via email if a submission fails.

Unsuccessful Submissions

If a submission is unsuccessful, you will need to click on Unsuccessful under Status to view the reason(s) for the failed submission. Most error messages should be straight-forward, and you can simply make the necessary amendments to the affected employees and/or payslips, and submit again.

If you are unclear as to what action is required, please get in touch with us, and we will assist you in correcting and resubmitting the information.

Resubmissions after a Successful Submission

You may need to make amendments to a payslip where the information for the payslip has already been submitted successfully to Revenue. The new information for the payslip will need to be submitted to Revenue by following these steps:

  • Unfinalise the payslip. Note that if a pay run was created, it will need to be deleted first.
  • Make the necessary amendment(s) to the payslip.
  • Finalise the payslip again.
  • Create the Pay Run again (recommended).
  • Go to Filing > Regular Submissions.
    • A new pending submission with the amendments will be generated.
    • Only payslips that have changed since the previous submission will be included.
    • View the Excel file to ensure that the amendments are correct. All fields amended will be highlighted to indicate where a change has been made to the original submission.
    • Click on Submit to resubmit the information to Revenue.

Statement of Account and ERR Reports

After all payroll information has been submitted to Revenue through SimplePay, employers will receive a monthly statement from Revenue, which is called a Statement of Account. This statement shows a summary of the total Income Tax, USC, PRSI, and LPT owed to Revenue. The Statement of Account will be issued on the 5th day of the following month. It can be viewed in Revenue Online Services (ROS), and employers can then accept or amend it.

Employers can also view a ROS report for ERR called Expenses/Benefits Monthly Report, which can be found under the Enhanced Reporting Requirements heading.

Returns and Payments to Revenue

Employers are required to make payment to Revenue, where required, of the amount owed within 14 days (23 days for ROS users who file and pay online) of the end of the month. For more information on this please visit Revenue’s Returns and Payment Due Dates page here.

Please note: Employers who pay Revenue on a quarterly or annual basis are also required to accept their Statement of Account on a monthly basis.