PAYE Modernisation, an initiative by the Revenue Online Service (ROS), introduces significant reforms to the current PAYE system. Effective from January 1, 2019, all employers need to submit payroll records real-time to the Revenue. For example, when an employer finalises the Weekly payroll for Week 2, it can immediately submit the records real-time to the Revenue. So, the P30, P45, P46, P60 and P35 become redundant.
Before submitting payroll records, the employer needs to submit the business registration number along with the employee records to the Revenue. The Revenue responds by providing a unique Business-specific certificate and a password that provide access to all Revenue services for that Business. To process the payrolls, you need to request a Revenue Payroll Notification (RPN) from the Revenue. The RPN replaces the P2C. You need to request an RPN in the following scenarios:
- You are generating payroll for each frequency for the first time and need to import RPN.
- Original PAYE or USC cut-off points have been exceeded because of compensation change.
- You have added an employee in the middle of the tax year.
Surf Payroll allows you to request and import RPNs, process the payroll and then submit the payroll records to ROS. If you choose to add one or more employees to the same business in the middle of the year through the ROS website, you can request and import the RPN for the new employees and process the payroll.
After finalising payroll, you submit the payroll record real-time to the Revenue.
You can also view the details which of the payroll submission requests were successful.
You can use the PAYE Modernisation feature on Surf Payroll with the following three steps.
- Importing RPN
- Submitting Payroll to ROS Real Time
- Tracking ROS Transaction History
The RPN comprises all employee records you had provided to ROS already. When you request an RPN, the Revenue provides the same employee records and their details such as PAYE and USC cut off points which you can import and generate the payroll.
|Post RPN import, manual updates to USC and Exemption/Exclusion are not allowed.|
- Log in to Surf Payroll.
- The Business page appears. On the Business page, click the required Business.
- From the pop-up, select the tax year 2019. This step assumes you have already processed 2018 year end.
- The 2019 tax year dashboard appears. On the left panel, click Payroll > Run Payroll.
- The Run Payroll page appears. Select the required frequency.
- To request an RPN, on the Run Payroll page, click Run Payroll.
- The RPN is generated.
- To import the employee records from the RPN, on the RPN Lookup Results, click Import.
- The Payroll Process page appears. Click Yes.
- The payslip page appears. Finalise the payslips.
- In the Confirmation Message, click Yes to view the Gross to Net report, else click No. Either way, the payslips are finalised.
- Click Close.
Submitting Payroll Data Real-Time
This section allows you to generate payrolls for all four frequencies and then submit them real-time to the Revenue. After submission, you need to finalise all payslips.
- Import RPN and generate the payroll.
- On the Run Payroll page, click for the required period and click Submit Payroll to ROS.
- The payroll is submitted to ROS. Click OK to close the confirmation message.
Tracking ROS Transaction History
Surf Payroll shows you the details of every RPN request you have made. To view the details, complete the steps below.
|To access the ROS Transaction History, you must first provide the user the rights by going to Settings on the left panel and then on the Settings page, clicking the Users option. Click the Access ROS Transaction History option.|
- Import RPN and generate the payroll.
- On the left panel, click Payroll > ROS Transaction History.
- The ROS Transaction History page appears.
- To view the details of the transaction, under the Source column, click View.
- The typical details are shown below.