Are Employers ready for PAYE Modernisation in 2019 ?

Revenue  are due to implement a new PAYE system called PAYE Modernisation in January 2019 .

The changes will not affect the amount of tax or UPC that workers pay . The new system will mean that employers will need to submit real-time information to Revenue every time they pay employees rather than the current once a year at Payroll Year End .  This should ensure that an employee’s tax position at any given time is correct resulting in less under or overpayments of tax.

At the end of September 2018 it appeared that only some 11,000 employers had provided Revenue with a list of employees which is needed for the start of the new system. There are almost 200,000 employers in the country.

90% of employers need to act before the end of October.


Employers can submit their employee lists through Revenue’s Online Service (ROS).  The deadline for uploading this list is 31st October 2018. This is to allow sufficient time to complete the data chacking and amend any differences before  1st January.

If an employer fails to send in the list of employees – there is a high possibility of employees being charged emergency tax in the January payroll.