In an increasingly compliance-focused tax environment in Ireland (and globally), it is important that employers have the necessary processes and controls in place to ensure that both they and their employees, are compliant with all PAYE, USC and PRSI reporting requirements.
In particular, the introduction of Real Time Reporting in Ireland from 1 January 2019 has given the Irish tax authorities greater visibility over employer payroll compliance, and with that, we are seeing increased Revenue scrutiny in this regard, with more audits, enquiries and interventions than before.