• 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.