PAYE Modernisation – Employee List, Deadline October 31st

List of employees

Revenue is asking employers to send a List of Employees through Revenue’s Online Service (ROS). This list will ensure that both employers and our records are accurate and up to date. The closing date for sending the list of employees is 31 October 2018.

The list must include:

• employees who are currently in your employment (including directors)
• employees on long term leave such as maternity leave or sick leave
• pensioners in receipt of payments from you
• seasonal or temporary employees for whom you have not completed a P45
• employees on a career break for whom you have not issued a P45
• employees for whom you have received PAYE Exclusion Order.

You should not include employees who are currently on a career break and have been issued with a P45.

It is important that you ensure the accuracy of your list of employees.

Dual employments

You may have employees with dual employments.  That is an employee, under the same employer registration number, with two employments that have a separate P2C.  You must include both employments on the List of Employees. To enter the two employments separately use the employee’s:

• actual PPSN
• PPSN ending with a X, T or Z (whichever Revenue has assigned).

You must also assign an Employment Identifier for each of these employments. This Employment Identifier must remain the same for payroll submissions made in 2019.

Before you send your list

It is important to ensure you have:

• used the most recent P2C to get the correct PPSN for each of your employees and pensioners
• followed the P45 process for any employees who have left your employment
• submitted Part 3 of the Form P45 or Form P46 for any employees who have started in your employment.

Producing the file for upload

The facility to upload the List of Employees will be made available on a phased basis throughout 2018. It will be accessible under the ‘Employer Services’ screen in ROS.

You must have ‘file’ permissions to upload this list.

Employers using a payroll software package may have the facility to produce this list from their payroll. The file must be in either CSV or XML format. If you do not have XML available to you, you can use a sample CSV. This is an excel file. You should save it as a .CSV file.

How to convert Excel file to CSV

1. In your Excel workbook, switch to the File tab, and then click “Save As“.
2. In the Save as type box, choose to save your Excel file as CSV (Comma delimited).
3. Choose the destination folder where you want to save your Excel file in the CSV format, and then click Save.

Once you have completed the .csv file you can upload it through ROS. Further guidance is available in the List of employees – guidelines for employers.