PAYE Modernisation: One year on - was it a success?
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Almost one year after the introduction of PAYE Modernisation, Paul Byrne looks back at the story so far and decides whether or not PAYE Modernisation has been a success. In the webinar, Paul also reviews some of the most common mistakes employers have made to date and what employers should expect in 2020. As part of this webinar, we take a closer look at BrightPay Connect and how important it is to backup your payroll data for PAYE Modernisation, including a whistle stop tour revealing the hidden benefits of how BrightPay Connect’s cloud platforms are supercharging the payroll bureau service offering. For more information visit brightpay.ie or thesaurus.ie
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PAYE Modernisation: One year on - was it a success?
- 1. PAYE Modernisation: One year on... Was it a success?
- 3. Paul Byrne Managing Director – Thesaurus Software Ian Jenkinson Senior Sales Executive – Thesaurus Software Sinead Sweeney PAYE Modernisation Change Manager – Revenue
- 4. Questions Recording Email Handouts CPD Accredited
- 5. PAYE Modernisation: One year on…. Was it a success?
- 6. Part 1: PAYE Modernisation: One year on…. Was it a success? • PAYE Modernisation: The story so far • Common mistakes & how to avoid them • Non-compliance & penalties • One year on - was it a success? Part 2: How BrightPay Connect’s client cloud platforms can supercharge your bureau Part 3: Revenue Presentation
- 8. Why was PAYE Modernisation introduced?More accurate tax credits for employees Much more up-to-date information for Revenue Employers’ PAYE liabilities are known in read time
- 9. What is an RPN (Revenue Payroll Notification)? Contain tax credits and cut off points for all employees Similar to the old P2C files Can be easily retrieved before each pay run
- 10. What is a PSR (Payroll Submission Request)? Needs to be submitted on or before each pay run A Payroll Submission Request is similar to a mini P35 In most cases, a submission is required either weekly or monthly
- 11. How does payroll software help? An RPN can be retrieved from Revenue at the click of a button Direct integration allows employers to connect directly to Revenue’s system A PSR can be submitted directly to Revenue from within the payroll software
- 12. What does it mean for new employees? An RPN will alert Revenue of the employment and an RPN will be made available Employers are required to notify Revenue of new employees Similarly, by including a leave date on a PSR, it will alert Revenue of a leaver
- 13. How does an employer know the amount due to Revenue? Employers don’t need to manually accepted the statement Revenue issue a monthly statement to employers based on the submissions made Payment due dates and method of payment remain the same
- 14. The story so far…
- 15. 172,000 EMPLOYERS 2.6 MILLION EMPLOYEES 3.8 MILLION PAYROLL SUBMISSIONS
- 16. The story so far… for employers Revenue integration – one click submissions to Revenue Overall reduced workload required each pay period & more time savings Eliminated ‘P’ forms - P60s, P45s, P46s, P30s and P35s no longer required
- 17. The story so far… for employees Employee tax records - more accurate Less under or over payment of tax Maximum use of their entitlements Full visibility via myAccount Statement of Income & Deductions
- 18. The story so far… for accountants Rollout coincided with P35 deadline for 2018 tax year and VAT returns deadline Issue of educating clients to do things differently - e.g. net to gross Timeliness and accuracy of the information given by clients has generally improved Improved further by client payroll entry and approval with automated audit trail?
- 19. The story so far… for manual users Up to 10% of employers still processing payroll using a manual system Very time consuming, cumbersome and prone to error These employers should be taking advantage of using either the services of a payroll bureau or payroll software
- 21. Challenges for Software Providers Unexpected challenges, e.g. regional settings Multiple upgrades after initial release Unable to test some scenarios
- 22. Top 10 mistakes seen by Revenue Payroll data being sent to Revenue more than once Duplicate employments for the same employee Payroll submissions failing validation process Employment record ceased for employees in error Employers failing to apply the most up-to- date RPN Employees being taxed on an emergency tax basis Incorrect operation of emergency tax ‘Gross Pay’ shown as less than ‘Pay for Income Tax’ No USC deducted for an employee not USC exempt Employers paying their tax liability twice in error
- 23. Digital Certificates Issues with networks – an administrator cert is needed New certificate issued – not actually activated until the following day
- 24. Manual Changes on ROS by Employers Changes made manually don’t sync back to the payroll software Duplicate employments for the same employee
- 25. Employers with multiple branches Additional PREMs required where there are multiple branches Without an additional PREM, the PSR shows up as duplicate line item ID
- 26. Some problems due to Revenue being unaware of certain situations Incorrect details on the RPN Incorrect details included on the RPN or mistakenly had employees on emergency tax
- 27. Confusion over pay periods The pay date is when the payment is actually made The concept of the pay date caused some confusion
- 28. Revenue Slowtime / Downtime Revenue slowtime meant that PSRs were being sent but no response from Revenue Users can check the Revenue reconciliation for proof of successful submission
- 29. Old XP Computers Old Windows XP computers not compatible with new security measures These security measures are needed for the Revenue integration to work
- 30. It’s very important to take backups of payroll data with PAYE Modernisation Payroll Backups Difficult to backdate the payroll data so that the periodic submissions are correct Free cloud backup to seamlessly backup your payroll data to the cloud
- 32. Non-Compliance & Penalties Employers should rectify mistakes to ensure it doesn’t affect future payrolls Early action can also reduce the possibility of Revenue intervention A constant pattern of corrections or late submissions – Revenue may take corrective action FIXED PENALTY €4,000 FIXED PENALTY €3,000 Per Breach of the PAYE Regulations Imposed on the company secretary
- 33. Can it be considered a success?
- 34. Can it be considered a success? Challenges vs. Benefits Challenging few months for everyone, but starting to experience the benefits One more challenge No issues with the transition into the new tax year and employee’s year end statements PAYE Modernisation UK System Correction submissions Cumulative submissions Digital certificates Password Authentication Big Bang approach Voluntary Pilot Year Changes via multiple sources Changes via payroll only
- 35. How BrightPay Connect’s client cloud platforms can supercharge your bureau
- 36. Pricing Details
- 37. Pricing Details Connect Bureau Pricing Single employer €59 5 employer pack €239 10 employer pack €419 20 employer pack €719 30 employer pack €929 40 employer pack €1,079 50 employer pack €1,199 Single Employer Unlimited Employees €59+ VAT per tax year
- 38. Book a BrightPay Connect Demo
- 40. Upcoming Webinars 17th November 2019 HR & Employment Law Landscape 2nd & 8th October Payroll and cloud platforms: What employers need to know (and why employees love it) 23rd & 24th October One Year Later: Can PAYE Modernisation be considered a triumph?
Editor's Notes
- Good Morning everyone and welcome to today’s PAYE Modernisation webinar. This webinar has been designed specifically for [Accountants and Payroll Bureaus / Employers] where we will look back on the PAYE Modernisation journey so far.
- To start off today I’m going to introduce our panelists. First up today we have Paul Byrne, and Paul is the Managing Director of Thesaurus Software. After qualifying as a chartered accountant, Paul went on to set up and manage his own accountancy practice. Paul co-founded Thesaurus Software in 1991 with the goal of providing payroll software to Irish businesses. Thesaurus Software now provides quality software products that are used to process the payroll for over 200,000 businesses across Ireland and the UK. Thesaurus Software have two different payroll software packages to choose from – Thesaurus Payroll Manager and BrightPay, both of which we will be discussing at some point during today’s webinar. For part two of today’s webinar, we will be joined by Ian Jenkinson, who is a Senior Sales Executive here at Thesaurus Software. Ian will take you through a quick overview of BrightPay Connect and show BrightPay customers how to activate your free cloud backup facility. He will demonstrate how some of our newest automation and time-saving features can benefit you, your clients and their employees. We are delighted to welcome our guest speaker, Sinead Sweeney who is the PAYE Modernisation Change Manager at Revenue. Sinead is very much on the front line when it comes PAYE Modernisation and will also deliver a presentation today to discuss what has happened since PAYE Modernisation has gone live and what challenges businesses are facing. Welcome Sinead. For our Q&A session we will have Paul and Sinead. Joining our presenters today, we have Sandra Clarke who is a partner at BCC Accountants and Council Member of the Irish Tax Institute, and Audrey Mooney from the support team here at Thesaurus Software. All in all today, the presentations and demos should take just over one hour - we’ll try to leave as much time as we can at the end to answer any questions you may have, making up the 90 minute slot today.
- Just to note, if you do have any questions, you can type them into the questions box on your control panel at the right of the screen, and we will try to get through as many questions as possible. This webinar is being recorded, and all attendees will receive an email later today with a link to the recording, so it’s no problem if you do need to leave at any stage. Also in the email later today, there will be a copy of the presentation slides that we are using today, or you can also download the slides right now if you wish on the handouts tab on your control panel. Today’s webinar is also CPD accredited, so if you wish to receive a CPD certificate, please fill in the survey at the end of the webinar, or if you happen to miss the survey or cannot stay until the very end, there will be a link in the follow up email later today which will allow you to request a CPD certificate.
- Now that all the housekeeping is out of the way, we may as well get straight into the webinar, so I’m now going to pass you over to Paul for Part 1: PAYE Modernisation: One year on - was it a success? ** Paul ** The introduction of PAYE Modernisation in January 2019 changed the way employers and payroll bureaus submit payroll information to Revenue. PAYE Modernisation has brought with it new and more stringent rules around when and how often we send payroll data to Revenue. All employers, regardless of size, have to comply with the new real time reporting system.
- First up today, I’m going to look back on the PAYE Modernisation journey so far. I’ll also review some of the most common mistakes employers have made to date, and that flows easily in for me to talk about non-compliance and penalties. At the end of the presentation I’ll take everything we discuss today into account to decide whether or not I think PAYE Modernisation has been a success.
- Before all that, I’m going to very quickly go back to the basics of PAYE modernisation, and I will keep it brief as you should already know this - or at least I hope you do! To do this, I have six quick-fire questions that I’m going to answer.
- Why was it introduced? In a nutshell so that Revenue would have much more up to date information than heretofore meaning that employees’ tax credits would be more accurate and employers’ PAYE liabilities would be known much sooner. Also, it enables employees to view their tax record on MyAccount in more or less real time.
- What is an RPN? An RPN is like the old P2C file and contains the tax credits and cut off points for all employees. Because of the direct link with ROS, these can be easily retrieved before each pay run.
- What is a PSR? A PSR is a mini P35 which is submitted on or before each pay run. In most cases PSRs are submitted either weekly or monthly
- How does payroll software help? Where payroll software includes direct Revenue integration, this means that an employer can directly connect with Revenue’s system from within the payroll software itself. This integration can help with both the RPN retrieval and the PSR submission. With regards to the RPN, if an employer is using payroll software, tax credit information can be retrieved and updated in the software at the click of a button. With the PSR, when payroll software is used, these submissions can be seamlessly created and sent directly to Revenue from within the payroll software with just a few clicks.
- What does this mean for new employees? Looking at employees commencing a new employment, employers are required to notify Revenue of any new employees and this was a big downfall of the old PAYE system, where employers were not registering new employees correctly. With PAYE Modernisation, employers can request an RPN for any new employees before they are paid, which can be done instantly from within payroll software. Once an RPN is requested for an employee, the employment will be created on Revenue’s records and an RPN will be made available with the new employee’s tax credit and cut-off information. Similarly, for employees who are leaving their employment, once a leave date is entered in the payroll software, this leaver information will automatically be included in the PSR for the relevant pay period.
- How does an employer know the amount due to Revenue? Revenue issue employers within ROS with a monthly statement based on the submissions made by the employer. This statement gives them a summary and breakdown of the total liability due, based on the payroll submissions sent to Revenue every pay period. When the monthly statement is available, employers have the option to view the statement, accept the statement or amend the payroll submission. If no action is taken, the statement will automatically be deemed as the return - the employer does not need to manually accept each monthly statement. Regardless of the pay frequency, the Revenue payment due dates and method of payment remain the same for all employers. If an employer paid Revenue on a monthly schedule prior to 2019, they are still required to make the payment to Revenue each month. Similarly, if an employer paid Revenue on a quarterly basis, they are still required to make the payment to Revenue each quarter. There’s also a new option for employers to set up a variable direct debit which basically means that Revenue will take the required payment each month without you having to do anything else.
- The story so far… Now that we’ve covered the basics, let’s look at the PAYE Modernisation journey so far.
- PAYE Modernisation is now in full force with the majority of employers having seamlessly transitioned to the new reporting system. From January until the end of August this year, some 172,000 employers have successfully submitted over 3.8 million payroll submissions in respect of over 2.6 million employees. So far, PAYE Modernisation has brought many knock-on effects and benefits to all stakeholders involved - employers, employees and Revenue.
- The story so far… for employers Direct integration - also known as APIs - enable different software applications to communicate with each other. In our case, it allows our payroll software to directly interact with Revenue’s systems. Instead of the very manual routines of downloading or uploading, selecting file locations, logging in screens etc. there is just one ‘submit' button to replace all of this. For employers, this integration has proven to reduce the actual workload required each pay period in comparison to the old PAYE system, bringing users time savings and a much more fluid experience each pay period. Employers are also saving time on the eliminated ‘P’ forms - P60s, P45s, P46s, P30s, P35s are no longer required. Well, other than the P35 back in February of this year for the 2018 tax year, but going forward that won’t be the case.
- The story so far… for employees One of the main objectives of PAYE Modernisation was to ensure that employees pay the correct amount of tax for the tax year. Employee tax records are now more accurate, especially for those with multiple employments, meaning less under or over payment of tax, and maximum use of their entitlements. In May of this year, Revenue turned their focus to employees - all employees now have full visibility of pay and tax information, as reported by their employer, through their myAccount. At the end of the year, a Employment Summary will also be available through MyAccount, replacing the P60. Employers should be aware that employees can now view any discrepancies between payroll details on an employee’s payslip and those reported to Revenue. It is therefore very much in every employer’s interest to ensure that the data submitted to Revenue is accurate and in line with the employee’s payslip record.
- The story so far… for accountants I’ve been speaking to a few payroll bureaus and accountants recently to find out how they have found the new system. The general consensus was that the first couple of months were quite challenging. As well as implementing a new system, there was also the P35 deadline for the 2018 tax year, and the VAT returns deadline all within the first few weeks. There was also the issue of educating clients and changing their ways, simple things such as making sure the client notified them of the payroll before they actually made a payment. Over the past few months however, many are now starting to see the benefits of a more simplified process. A frequent comment from accountants was to do with net to gross, and how they are noticing some employees who are allocating credits elsewhere, and the real time reporting has highlighted just how expensive this can work out to be for the employer. Although both Thesaurus and BrightPay can cater for net to gross payments, we do recommend that it is avoided if at all possible. Other feedback I have received from accountants has been quite positive with many feeling that it has made their jobs easier. The clients have been warned well in advance about the new rules and it has cut out a lot of the to-ing and fro-ing they would have had in the past. The timeliness and accuracy of the information supplied by clients has generally improved. Shortly, Ian will show you how this can be made even better where the client effectively enters the payroll details for you and where everything is logged so that they can’t blame you for any mistakes that they make. We rolled this out in the UK last year and already have hundreds of firms using it successfully.
- The story so far… for employers processing payroll manually Revenue stats suggest that up to 10% of employers are still calculating and submitting their payroll manually. However, calculating payroll manually can now be very time consuming, cumbersome and prone to error. Each pay period, be it weekly or monthly, employers will need to log in to ROS and enter all of the required details for all of their employees, a bit like manually completing a P35 each pay period. There are a number of screens per employee per pay period, and no calculations are performed. It is important to remember that failing to correctly comply with PAYE Modernisation will result in penalties or fines being imposed from Revenue. For these employers, for their sanity alone, never mind the huge time savings, it should become apparent that they should either be using the services of a payroll bureau or that they should be using payroll software.
- Issues, Challenges & Mistakes Although there are a lot of benefits overall, any new system is going to have teething problems, and I think most of us have faced a challenge along the way, and not just employers, but even payroll software providers and Revenue.
- Payroll Software Provider Challenges For us, I’m sure you noticed there were quite a few upgrades in the first few months after the initial release, and this was because of the inability to test various scenarios properly. Revenue did provide us with a test system, but we weren’t able to test some scenarios on it. An example of another unexpected challenge was issues due to regional settings. We had one customer who had the regional settings set to Swiss, and it picked up a decimal point as a comma, so the return was coming back x100 the liability in those cases.
- Top 10 mistakes seen by Revenue Looking at employers now, here on the screen I have the top ten most common errors seen by Revenue. I’m not going to go into each of these, because I’m going to look at things more so from a payroll software point of view, and the problems which resulted in the most calls to our support line. In saying that, some of Revenue’s top mistakes overlap with our own scenarios. Employers mistakenly sending the payroll data to Revenue more than once. Employers incorrectly creating duplicate employments for the same employee. Payroll submissions, or parts of payroll submissions, failing the validation process. Employers ceasing employment for employees in error by incorrectly including cessation dates in payroll submissions. Employers failing to apply the most up-to-date RPN when running payroll. Employees being taxed on the emergency tax basis where an RPN is available. Incorrect operation of emergency tax e.g. employee reported with emergency tax, but no tax deducted by the employer. ‘Gross Pay’ shown as less than ‘Pay for Income Tax’ and/or ‘Pay for USC’. No USC deducted where the employee is not USC exempt, and similarly, USC deducted where the employee is USC exempt. Employers paying their tax liability twice in error e.g. by setting up both a ROS Debit Instruction and Variable Direct Debit for the same payment period.
- Digital Certs For us, one of the biggest issues that led to quite a few support calls was digital certs, and there were a few different situations involving digital certs. Essentially, the employer’s or agent’s digital certificate is required and needs to be installed on the computer for the API integration to work with Revenue’s system. In the UK, employers just needed login credentials, which works a lot more seamlessly, and so this is one downfall I feel of PAYE Modernisation. Then there’s digital certs and networks. Where the cert is stored on a shared network, it was causing problems with users putting in their own cert, and they would need to keep installing the cert every time. In this scenario, you need to install an administrator cert on each computer, and we have this highlighted this on our website but there were still a few calls onto support about this. Another challenge with digital certs, is that there might be a certificate issued for an employer or agent, where the cert isn’t actually active on the API system until the following day, so this does result in quite a few calls in to the support line.
- Employers manually making changes on ROS Another issue we came across is if an employer logs in to ROS and makes entries or changes manually, to a line item for example, it doesn’t sync back to the payroll software - the software has no way to recognise that this change has been made and it has caused some issues. It’s important that employers avoid making changes manually, and instead do them through the payroll software. Sometimes employers incorrectly created duplicate employments for the same employee where the employee was listed more than once on the RPN. This issue has since been resolved, but again, it was as a result of employers logging into ROS and registering a new employee online instead of through the payroll software.
- Employers with multiple branches but no additional PREMs Some employers also found it challenging when there were multiple branches with the same PREM. It was only in the first few weeks when the second branch submitted the PSR, it was showing up as a duplicate line item ID. To avoid this, employers with a number of branches needed to register for additional PREMs. This was expected, but unfortunately some employers were not aware that it would be an issue.
- Incorrect details on the RPN Many employers noticed that some employees were put on emergency tax, and this happened where Revenue was unaware of certain situations. Again, this scenario was resolved within the first few weeks. There was also the scenario where the RPN retrieved from Revenue had incorrect details, or where the employer or payroll bureau recognised that the information included on the RPN was incorrect, and there was often a delay in getting the RPN amended, as the Revenue helplines were busy.
- Confusion over pay periods The concept of pay date has been quite testing for many employers. The pay date is when the payment is actually made and this is all that Revenue is interested in. So, a payment made say on 5th January 2019, even if it was for work performed in a previous week in December, should be included on a 2019 PSR. Many employers found themselves a week out of sync because of their previous misunderstanding.
- Revenue & Slowtime / Downtime There was the issue of Revenue downtime, or more correctly slow time. In these cases, PSRs were being sent, but there was no response so the software wouldn’t know if it was successfully submitted to Revenue. There is an easy solution in that you can check the records in the Check Revenue Record utility, but it did result in a few calls to our helpline.
- Old XP Computers There was also an issue with old Windows XP computers, as they are not compatible with new security measures that are needed for the Revenue integration to work. Although we did announce that we would no longer be supporting Windows XP users, it came as quite a shock to some customers that they had to go out and buy a new PC or laptop.
- Payroll Backups Another factor in relation to the computer itself - we did also have a couple of calls about backups - It is very important to take backups of payroll data with PAYE Modernisation. If for any reason the computer crashed for example, it can be very challenging to backdate the payroll data so that the periodic submissions to Revenue are correct. We have an optional cloud backup add-on for both of our payroll products - Thesaurus Connect and BrightPay Connect, and these will allow you to seamlessly backup your payroll data to the cloud. To help our customers with PAYE Modernisation, we gave all customers one free cloud backup with every payroll purchase this year. Customers are issued with one free Connect licence and the licence key for Connect should be on your invoice for the payroll software. It is important to note that this does need to be activated and set up. There are many more benefits to the Connect add-on, and Ian is going to look at some of these benefits and activating the licence shortly.
- Non Compliance and Penalties Moving on now to non-compliance…
- Non-compliant employers can expect Revenue intervention with non-compliance penalties and fines. Where errors arise, employers should immediately rectify them to ensure that mistakes are not included in future payrolls. Early action can also reduce the possibility of a Revenue intervention. It’s important to note also that if there is a constant pattern of corrections or if there is a pattern of late submissions for a particular employer, Revenue may take corrective action such as site visits or audits. Where an employer fails to engage with Revenue or persistently breaches the PAYE Regulations, it will result in interest due by the employer. The current penalty regime includes a fixed penalty of €4,000 for each breach of the PAYE regulations. It also includes a fixed penalty of €3,000 imposed on the company secretary for each breach. These penalties can be imposed on a per-item basis, so if you are even a mid-sized employer, these penalties can build up. Perhaps Sinead may have some further details on the subject of penalties and fines. The impression we are getting is that Revenue have not been actively imposing fines so far. Their priority seems to be more directed at interventions such as site visits, where they see a constant pattern of errors or delayed submissions. In other words, they have been trying to help and educate employers as much as possible. I would imagine that this approach will not continue indefinitely and we can expect to see the fines regime starting soon.
- Can it be considered a success? Taking everything we have discussed into account today, I definitely think that PAYE Modernisation can be considered a success.
- Although we did look at many challenges, any new system is going to have a certain level of issues until it is fully bedded-out. The first couple of months were very challenging for employers, for payroll bureaus, for payroll software providers, and even for Revenue. But in the few months since then, I think we are all really starting to see the benefits of the new system. When we compare it to the UK system, there were some very distinct challenges. The UK uses cumulative submissions, so any corrections to previous periods are simply adjusted for in the latest cumulatives, whereas in Ireland a correction submission must be made for the actual period itself. The UK used much simpler authentication whereas in Ireland we had to grapple with digital certs. In the UK, there was a pilot year where employers could voluntarily use the new system. In Ireland it was a big bang approach and the test system provided for developers did not adequately handle real time scenarios. In the UK, submissions can only be made by payroll whereas in Ireland multiple sources can affect the online record. Often, as a result, payroll and ROS will be out of sync. This has also caused huge grief in the area of employment IDs. There’s one more hurdle ahead that could cause some issues - and that’s December / January this year as we go from one tax year into the next, but hopefully all will go smoothly. Also, developers, Revenue and all the relevant stakeholders will be keeping their fingers crossed and hoping that employees’ year end statements do not highlight any fundamental issues with the payroll submissions made during the year.
- Paul - That’s it for my part of today’s webinar. I’m not going to pass you over to Ian, who will discuss how BrightPay Connect’s client cloud platforms can supercharge your bureau.
- While the screen is paused, I’m just going to switch over to a new slide for a few seconds, which has some of our upcoming webinars on it. Back shortly.
- Pre Q&A Thanks Sinead. It’s now time for the questions and answers, and I see a lot of questions have been sent in already. If you have any questions about the webinar or feel free to type them into the questions bar and we will try to get through as many questions as possible. Because here’s a few of us in the room here today, I’m just going to ask you to bear with us for a minute, just while we get set up for the questions and we’ll get the webcam turned on. While the screen is paused, I’m just going to switch over to a new slide for a few seconds, which has some of our upcoming webinars on it. Back shortly. Post Q&A We’re going to wrap it up there - I think that’s all we have time for today. If you do have any other questions, feel free to send us an email and we will be glad to help. We will send out a follow up email later today, and these will include a link to the recording of the webinar and a copy of the slides. Just a reminder that if you would like a CPD certificate for today’s webinar, make sure to fill in the survey that will appear on your screen shortly. I’d like to that you all for joining us for today’s webinar - we hope you enjoyed it!