Ireland – Modernising PAYE and Real Time Reporting Coming Soon

Ireland – Modernising PAYE and Real Time Reporting

This report covers a newly-published brochure entitled “PAYE Modernisation – Real Time Reporting of Payroll Taxes,” from KPMG in Ireland.



Flash Alert 2018-106

PAYE modernisation represents the biggest change in Ireland to the administration of employment taxes since the introduction of the PAYE system in 1960.1  In simple terms, real time reporting (RTR) requires employers to submit the details of each employee’s pay to Revenue on or before each pay day.  An accurate and detailed breakdown of all pay, deductions, and tax must be disclosed in respect of each employee, effective 1 January 2019.

The KPMG International member firm in Ireland has just published a new brochure entitled “PAYE Modernisation – Real Time Reporting of Payroll Taxes,” that readers may access.  To learn more, click here.


The scale of the business process changes required should not be underestimated, particularly for companies with complex payroll structures.  For example, the frequency with which this level of information needs to be provided to Revenue will mean a major operational change in the management of payroll taxes.  

Also, it should be noted that Revenue is aware that many employers’ processes include a ‘catch up’ at year end.  This will no longer be possible under the new regime.    

Some Key Changes

  • All current forms relevant to payroll taxes (i.e., P30, P35, P60, and P45) will be abolished.  The tax details disclosed in each payroll run will be collated and a statement will be issued by Revenue, which will become the employer’s payroll tax return, replacing the P30 form.
  • Companies will have 14 days to review this statement and investigate any errors/discrepancies, before paying over the relevant tax to Revenue by the payment dates in the following month.  Tax payment dates will remain unchanged.
  • Employers are required to download the latest RPN (Revenue Payroll Notification, which is akin to the current P2C/TCC) for each employee and use the details therein to calculate the payroll taxes to be deducted.  These tax details, along with a significant number of other employee-specific remuneration data items, need to be disclosed in a PSR (Payroll Submission Request), on or before the day on which employees are paid.


Areas that have historically been challenging to deal with from a payroll tax perspective need to be reviewed to establish whether the processes in place are appropriate and robust for purposes of managing the accurate submission of data to Revenue, for example, share-based remuneration, benefits-in-kind on company cars, inbound/outbound assignees and short-term business visitors, etc.

The information contained in this newsletter was submitted by the KPMG International member firm in Ireland.

© 2023 KPMG, an Irish partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

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GMS Flash Alert is a Global Mobility Services publication of the KPMG LLP Washington National Tax practice. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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