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PAYE Modernisation


Revenue is introducing a new PAYE regime for employers from 1 January 2019. From this date, employers will have to report payroll information to Revenue in “real-time” i.e. each time they pay their employees.  Revenue is currently working on the design of this new regime and the Institute is in ongoing engagement on members’ needs and priorities in real-time reporting. Key issues for members in this new regime include, flexibility in the regime to accommodate different work patterns, supports for small employers who do not use software and agent-access to clients’ information. The Institute will  be collating information on the new regime on this webpage to keep member up-to-date on the latest developments as they emerge.