With the introduction of PAYE Modernisation, the employer P30 return will be discontinued with effect from 1st January 2019.
Revenue will instead issue you with a monthly statement based on the periodic payroll submissions you have made within the tax month in question. This statement of account will be available to view within your ROS account by the fifth day of the following month.
The monthly statement will show a summary of the total liability due, as well as the individual breakdown of your liability for income tax, USC, PRSI and LPT.
The monthly statement will subsequently be deemed as your return if no amendments or corrections are made (to the underlying payroll submissions) before the return due date.
When your monthly statement is available, you will be able to:
If you take no action at all, then the statement will automatically be deemed as your return by the 14th of the following month.
It is important to note that payment due dates for employers remain unchanged under the new system.
For quarterly and annual remitters, they will now have a monthly statement issued by Revenue to them which becomes their monthly return, however payment due dates will remain the same.
The following table summarises each Remitter Type and their respective return and payment due dates:
If availing of the direct debit scheme, employers must ensure that the cumulative monthly payments are sufficient to cover the annual liability.
Provision has also been made to introduce a variable direct debit scheme. The variable direct debit scheme will work differently to the current direct debit scheme. Instead of requesting a fixed amount from your bank account each month, Revenue will obtain permission to request the value of your monthly liability.
Further information on this can be sought from Revenue.
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