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Important information for employers to prepare for changes to the PAYE System


From 1st January 2019, the PAYE system, which was first introduced in 1960, is changing to ‘real time’. This means that every time employers pay their employees, they will report the pay and deduction details to Revenue as part of the payroll process.

A key element of Revenue’s role is proactively assisting taxpayers in understanding, and meeting, their tax obligations. Revenue understands that the new reporting arrangements represent a fundamental adjustment for employers and has undertaken a range of initiatives to assist employers, and their tax agents, in understanding the changes that will come into effect on 1st January 2019. These, in turn, will assist employers in meeting their obligations under the new ‘real time’ PAYE system.

In this regard, Revenue is currently hosting a large number of information seminars nationwide. These seminars are aimed at employers, payroll operators and tax agents and explain in detail:

  • the new reporting requirements for employers with effect from 1st January 2019
  • how best to prepare for the changes
  • and
  • the benefits of PAYE ‘real time’ for employers and employees.

The 111 seminars, which are free and cover 36 locations nationwide, started on 20 September 2018 and will run to the end of October 2018. Over 20,000 places have been reserved to date. Revenue strongly encourages employers and payroll operators, or anyone involved in the payroll process, to attend one of the seminars to learn more about the changes to the PAYE System and to ensure they are ready to meet the new reporting obligations on 1 January 2019.

Limited places are still available and can be reserved, for free, on

The seminars are just the latest initiative in Revenue’s comprehensive communications programme regarding the changes to the PAYE System, which has also included:

  • Writing to all employers in April and September 2018 to outline the changes
  • Participating in over 158 outreach events nationwide, attended by employer representative bodies and payroll software providers. These events included webinars, workshops, conferences and briefing sessions
  • Undertaking national employer and agent readiness visits and phone calls whereby:
    • over 50,000 employers have been contacted
    • and
    • almost 11,000 visits to employers have been completed
  • and
  • Increasing public awareness of the changes through ongoing print, broadcast and social media advertising campaigns.

If employers, payroll operators or tax agents have any queries, Revenue has a dedicated Employer Helpdesk that can be contacted on 01-738 3638.

The vast majority of taxpayers are fully compliant with their tax obligations. Revenue supports the high level of voluntary compliance by providing service to make it as easy as possible for taxpayers to comply with their tax and duty obligations, by being pro-active in helping taxpayers understand, and meet, their obligations and through early and effective intervention in respect of those who do not comply.