“The PAYE Modernisation Project will involve the most significant reform of the PAYE system since its introduction in 1960. Employers will need to calculate and report their employees’ pay and deductions as they are being paid. This will make it easier to deduct and pay at the right time the correct amounts of:

  • Income Tax

  • Pay Related Social Insurance

  • Universal Social Charge

  • Local Property Tax

The new real time reporting regime will be operational for all employee payments being made from 1 January 2019. Employers, agents and payroll providers will need to review their business processes and practices so they meet the new requirements. (www.revenue.ie)”

So – what are the Changes?

Under the new requirements, P30s, P35s and P45s will be abolished and employers will have to submit this information by way of an Employer Submission.  The PAYE Modernisation Project means there will be additional reporting obligations for employers.  Instead of making one submission to Revenue by way of the traditional P35 return, from 1st January 2019, employers must make an Employer Submission for each pay period.  Employees will no longer receive an annual P60 form and will instead be able to access their pay and tax records online on an ongoing basis.


myAccount is a single access point for secure online services for individuals. myAccount enables Employees to access PAYE services (including Jobs and Pensions), Local Property Tax, Home Renovation Incentive and many more services using a single login and password. Employees and Employers should be aware of the requirements so that they can update personal details, review tax affairs, make payments and apply for certain tax reliefs and incentives.

Computerised Payroll

If your company uses a computer programme to manage employee payroll, then it’s likely that programme updates will be made to ensure full compliance with new regulations.

CTEC delivers the QQI level 5 Payroll: Manual and Computerised course.  The course has been fully updated and covers all aspects of the PAYE Modernisation Project.  If you are studying QQI major awards in Business and plan on including the Payroll module, make sure that the course you choose includes the PAYE Modernisation Project.  It’s important to ensure your qualification – and you – are fully up to date!

 QQI level 5 Payroll: Manual & Computerised