Since the 1st January 2019, employers are required to submit their payroll data to Revenue every time they perform a pay run – most importantly, this periodic submission needs to be received by Revenue ‘on or before’ payment is made to the employees.

This periodic submission of your payroll data to Revenue is known as the Payroll Submission Request (PSR).

Each PSR submitted will provide Revenue with periodic payroll information for each employee, including:

• their amount of pay
• their payment date
• amount of Income Tax, Universal Social Charge and Local Property Tax deducted.

A key feature of the Payroll Submission Request is that it reports ‘this period only’ values to Revenue. From these periodic values, Revenue will then accumulate the totals from each periodic submission, thus removing the requirement for any end of year submission.

Thus from tax year 2019 and onwards, the annual P35 will no longer be required.
 

Definition of ‘Pay Date’

Each periodic PSR must be submitted to Revenue on or before the actual pay date.
‘Date paid’ in the context of PAYE modernisation is defined as the date on which the funds are made available.

Revenue provide the following guidance:

• if an employee is paid by cash, it is the date the cash is given to the employee
• if an employee is paid by cheque, it will be the date on the cheque

• if an employee is paid by bank transfer, it is the date which the funds are scheduled to be made available in the individual’s bank account.

   

Please note: where a payday falls on a non- bank working day and employee payments are due, Revenue regards that day as payday. This occurs provided the funds are made available to the employee on the previous bank working day.

FAQs

Q. I have duplicate payroll submissions for the same date showing in ROS. How do I fix this so my payroll software and ROS match?

A. If you see duplicate payroll submissions in ROS, you will need to delete the extra submission directly in ROS, as this cannot be removed from within BrightPay.

To remove the duplicate in ROS:

1. Log in to ROS (ros.ie). 
2. Go to View Payroll. 
3. Locate the payroll submission you want to delete. 
4. Select the option to delete that submission.

Once the duplicate submission is removed in ROS, your BrightPay payroll records and ROS will correspond.