PAYE Modernisation (P Mod)

Thursday 26 July 2018

What will it involve?

PAYE Modernisation will involve an “Employer Submission” to Revenue each time an employee is paid. The Employer Submission will contain information similar to that which currently appears on an employer’s P35 return.

Revenue has commenced its awareness campaign for PAYE Modernisation by releasing an information leaflet entitled “PAYE Modernisation – Are You Ready”.

The leaflet outlines important steps for new and existing employers in advance of 1st January 2019.

In preparation for PAYE modernisation, these steps should be followed:

• Register as an employer (for new employers).

• Take reasonable steps to verify the PPSN provided by employees and where the employee does not hold a PPSN, they should contact the DSP to apply for one.

• Register all employees with Revenue.

• Issue a P45 when an employee ceases employment and submit it to Revenue.

• Ensure that you have received an up-to-date tax credit certificate for each employee.

• Ensure that you hold a complete PAYE, PRSI and USC record for each employee at the end of the tax year.

Should you have any queries please contact us at or on (025) 31244 or alternatively visit :

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