Since 1st January 2019, employers are no longer required to submit a P45 Part 3 or a P46 to Revenue to register a new employee.
Instead, to commence a new employment, an employer will now submit a Revenue Payroll Notification (RPN) request for the new employee.
This will create the employment on Revenue’s side and Revenue will send an RPN response back into the software advising of the tax credits and cut off points etc. to be applied to the employee's pay.
The employee’s start date will subsequently be reported to Revenue in the first Payroll Submission Request (PSR) you submit for that employee.
On closing out of the new employee record, you will now be prompted to send an RPN request to Revenue:
The software will automatically connect to Revenue’s systems and attempt to retrieve an RPN for the employee.
Please note: an RPN response can only be received from Revenue for an employee where a PPS number has been provided and the PPS number has been entered in their employee record. If no PPS number is given to the employer, emergency tax will continue to apply until such time one is received.
In addition, if it is the employee’s first ever employment in Ireland, they must first register their new employment themselves using the Jobs and Pensions online service before an RPN can be received for them.
To subsequently report the employee’s start date to Revenue, the employee and their start date will be included in the next Payroll Submission you make to Revenue.
On successful submission, Revenue will now be in receipt of the employee’s start date.
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