• The easiest way for employers to communicate with Revenue is via ROS (Revenue On-Line Service). If you are not already registered for ROS, information is available at http://www.ros.ie/PublisherServlet/info/setupnewcust. One benefit is that employers get extra time to file returns and make payments which can be beneficial.
• When a new employee starts employment, it is important that the employer registers them with Revenue as soon as possible.
• If it is the employee’s first employment in Ireland, you should ensure the employee has a PPSN (Personal Public Service Number). If the employee does not have a PPSN, the employee should apply for a PPSN through the Department of Social Protection. Once the PPSN is received, a Form 12A should be completed and sent to Revenue to apply for a Certificate of Tax Credits and Standard Rate Cut-Off Point.
• If a new employee gives you a P45 from a previous employer, you should register the employee by uploading the P45 Part 3 to ROS. The P45 Part 3 for uploading to ROS can be created using Thesaurus Payroll Manager or BrightPay.
• If a new employee hasn’t come from previous employment you should register the employee by uploading a P46 to ROS. The P46 for uploading to ROS can be created using Thesaurus Payroll Manager or BrightPay.
• If an employee has a second job, they should contact Revenue directly so that their allowances can be split between the two employments.
The 4th National Employment Week takes place this week, 24th to 28th February. National Employment Week was established as a forum focusing on social and economic issues surrounding employment in Ireland. As the country endeavours to reduce the number of people out of work and move towards economic recovery, National Employment Week puts employment at the centre of the agenda.
The week offers the opportunity to employers, managers and HR professionals to share opinions and experience on employment issues and set the national employment agenda.
Although supported by Government, with both the Taoiseach and Minister for Social Protection, Joan Burton attending several events throughout the week, there is very much a commercial aspect to the week. The week itself has strong, reputable sponsorship with The Irish Times, The Chartered Institute of Personnel and Development (CIPD), Sigmar Recruitment and Monster.ie all involved. In addition all events, seminars and focus groups alike, are attended by professionals representing employers of all sizes and types across Ireland.
This year the focus will be on the following topics:
• Digital Innovation and the Drive for Talent
• Significance of Company Culture
• Emerging Talent
• The importance of investing in the future
• Mental Health & Employment
The highlight of the week is the National Employment Summit which takes place on Wednesday in the Convention Centre, Dublin. This is a free event and anyone can attend to hear practical measures that can be taken back to businesses.
National Employment Week is striving to achieve a better employment market for everyone. It is heartwarming to see such positive steps being taken. If you don’t make any of the events this year, mark it in your diary for next year. Further information can be found at http://www.nationalemploymentweek.ie/.
The Department of Social Protection is phasing out PPS numbers which have a second letter - W - at the end. Such numbers were allocated to females in the past.
Certain females who registered for PPS numbers prior to 2000 were allocated the same numbers as their husbands, with the letter "W" included at the end. These numbers are being phased out in certain circumstances. For example, in instances where a husband is deceased, a divorce or separation has occurred, or where there is a pre-1979 consideration, new numbers must be provided.
The employee should contact the DSP's Client Identity Services at the following address;
Client Identity Services
Social Welfare Services Office
Carrick on Shannon
Phone (071) 9672500
to check whether they have already been issued with a replacement PPS number and, if not, to arrange a new PPS number.
When those affected receive new numbers, they are required to download and complete a form and return it to the Revenue Commissioners in order to notify them that their numbers have been changed.
The Revenue Commissioners are to give individuals who have not paid the property tax or household charge until the end of March to comply with the levies.
The tax authority said there is now a six-week window for people to pay the outstanding amounts before interest and penalties will apply.
People who have undervalued their property or claimed an exemption which they are not entitled to also have to regularise their position by 31 March.
Revenue says it will begin its compliance campaign from the beginning of April.
People who have not complied by 31 March will have interest back dated to 1 July 2013. It will charge tax of 8% per annum.
"Penalties will apply to those who seriously do not comply with us," said the Revenue's project manager Vivienne Dempsey.
She added that 460,000 properties had not paid the household charge. Some of these may be entitled to an exemption.
However, 242,000 properties have workers in the properties who will now be subject to mandatory deductions from their pay at source.
If you have not yet paid your LPT, you can contact Revenue at 1890 200 255 to arrange to do so. If you undervalued your property, you can self-correct this valuation and pay the additional liability by March 31st by using its online service.
Here is an article that recently appeared in the online version of Business & Finance and that should be of interest to all Irish employers.
Very few things in life are free so why not avail of a free event to help your business. After a successful event in Dublin in October 2013, further events have been scheduled. If you own or manage a small business or are thinking of starting your own business you should visit www.takingcareofbusiness.ie to register as places are limited.
This is an initiative organized by the Department of Jobs, Enterprise & Innovation.
The events have been designed to help small and start-up businesses understand and benefit from the services provided by a range of State Bodies
• Meet with representatives from a number of State Offices & Agencies
• Get information & advice on running your business
• Find out ways to save your business money
• Receive support to help you in your business
These half-day events will take place in March and April. They will be held in Limerick, Galway & Cork.
Full details including the agenda, dates and times can be found on the flyer