Copyright © 2025 Thesaurus Software Ltd T/A Bright Software Group.
Unit 35 Duleek Business Park, Duleek, County Meath, A92 N15E, Ireland
hellobrightpayireland@brightsg.com 01 8352074Jul 2015
1
What is PAYE Anytime?
PAYE Anytime is the Revenues On-Line Service for employees. The service offers PAYE tax payers a secure way to manage their tax affairs online. PAYE Anytime is a self assessment system so employees are responsible for the information they provide.
You can register for PAYE Anytime by going to revenue.ie or by clicking on the below link.
https://www.ros.ie/selfservice/enterRegistrationDetails.faces
Fill in your personal details and a Revenue Pin will be posted to you.
What can you do on PAYE Anytime
• View your own tax records
• You can claim a wide range of tax credits
• You can use your profile to update your personal details; revenue can then use this information to suggest additional tax credits you may be entitled to
• You can claim a repayment for items such as health expenses (all receipts should be kept for a 6 year period)
• Request a P21 balancing statement (end of year review) for any of the last 4 years
• You can enter your bank account details so any refund due to you can be deposited directly to your bank account (revenue will not deduct money from your account if you have a tax liability)
• You can also declare additional income earned such as B.I.K’s and dividends
• If you are jointly accessed you can reallocate some of your tax credits or standard rate band between you and your spouse
• If you have multiple incomes you can reallocate your tax credits or standard rate band between your incomes
You don’t have to submit a paper claim when you submit transactions through PAYE Anytime. The service cannot be used by employees who submit a Form 11 or a Form 12 tax return to revenue on an annual basis.
PAYE Anytime now allows you to view your tax records from any computer or smart phone.
Sep 2014
12
The following redundancy and retirement payments, although not completely tax exempt; do qualify for some relief.
• Wages / Salary in lieu of notice on retirement or redundancy.
• Payment paid by your employer which is additional to the statutory redundancy payment. This additional payment is known as an ex-gratia payment or golden handshake and is up to certain statutory limits.
If your employer provides all or part of the lump sum in another form e.g. car, holiday, etc. the cash value of this item is taxable.
If this lump sum is on the termination of a contract this payment is chargeable to tax in the normal way.
If an employer pays for the cost of retraining an employee as part of a redundancy package, up to €5000 of the retraining cost is exempt from tax. The following conditions apply:
• The employee has more than 2 years continuous full time service
• The retraining is completed within 6 months of the redundancy
• The retraining is designed to improve skills/knowledge to assist in obtaining employment or setting up a business
• The employee cannot take cash instead and must avail of the retraining.
The tax exemption will not apply to dependents, spouse or civil partner of the employer.
To keep up with the latest payroll news, check out our new Bright website. There, you'll be able to register for any of our upcoming payroll webinars and download our payroll guides.
May 2014
22
The removal of a ‘concession’ to medical card holders earning under €60,000 by which they did not have to pay the 7% rate of Universal Social Charge (USC) is scheduled to hit in January 2015. The move will affect full medical card holders earning more than €16,016 and less than €60,000. Currently full medical card holders with earnings under €60,000 are exempt from the 7% rate of USC; the 4% rate applies to all income over €10,036. It is estimated that this measure will affect approximately 360,000 taxpayers. On a salary of €40,000 the increase would be in excess of €700.
If the Government does not reconsider, this will coincide with the demands for the first Water Tax payment and comes shortly after the introduction of Local Property Tax (LPT). The Finance Minister Michael Noonan says that when the levy was implemented by Fianna Fail under the so-called sunset clause, the lower rate was set to expire in January 2015 but that does not mean it can’t be extended in the same way as the 9% rate of VAT was last year.
It has also been revealed that the 10% rate of USC for those self employed earning in excess of €100,000 will be reduced to 7% which is a significant cut for high earners.
Budget 2015 in October will reveal all!!!
Mar 2014
10
New mothers would be able to gift two weeks of their maternity leave to their child’s father under legislation being considered by the government. Kathleen Lynch minister of state at the Department of Justice said it is “actively” working on proposals to allow fathers to share some of the statutory 26 weeks leave given to mothers. Another option being considered is allowing parents to “step in and out” of the 26 weeks leave, to allow them to share the time more equally. “We hope to have serious proposals prepared before end of 2014” says Lynch. – “in terms of the bill itself, we would be ensuring the power to decide on the parental leave is always vested in the mother.
The Justice Department has had discussions with interested parties such as employer’s representatives, women’s groups, and other government departments. She said many people had expressed concerns at the implications of introducing paternity leave, such as the cost for employers and reduction of maternity leave for women.
Children’s Minister, Frances Fitzgerald said she was in favour of increasing maternity leave to 52 weeks over a five year period. She also wants fathers to share in this leave. This would bring Ireland in line with Britain. There a woman is entitled to 52 weeks’ maternity leave while the father gets up to two weeks leave when the child is born and can also share up to 26 weeks of the mother’s leave when she returns to work. A Paternity Leave bill is before the Seanad at the moment.
Feb 2014
25
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/.
Feb 2014
21
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
Shannon Lodge
Carrick on Shannon
Co Leitrim.
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.
To keep up with the latest payroll news, check out our new Bright website. There, you'll be able to register for any of our upcoming payroll webinars and download our payroll guides.
Jan 2014
28
Employers don’t miss your P35 deadline!!!!
The deadline for the 2013 P35 is 15th of February 2014. The extended date for ROS customers who pay & file on line is 23rd February 2014.
Important Points:
There are severe penalties for failure to lodge end of year returns within the time provided. A delay in lodging the P35 return may cause employees unnecessary difficulty and delay when claiming Social Welfare benefits.
Form P60s
Between 1st of January and 15th of February, employers must give their employees a P60, showing Total Pay, Tax and PRSI contributions etc for the year ended 31st of December.
All employees in your employment on 31st of December should be provided with a P60. If an employee ceases employment on 31st December they should be given a form P45 and a form P60.
Revenue no longer issue P60 stationery, employers can print P60s for their employees from Thesaurus Payroll Manager/BrightPay onto blank stationery.
P35 FAQs can be found on Revenue’s website
Sep 2013
23
Employees do you know when your employer pays or partly pays medical insurance on your behalf you do not get Tax Relief at Source (TRS)?
When you pay your own medical insurance premium you automatically receive tax relief at the standard rate of tax, currently 20%. When your employer pays or partly pays medical insurance on your behalf you will not have been allowed Tax Relief at Source. The good news is you are entitled to the relief when your employer has paid the medical insurance on your behalf but you have to claim the relief due from Revenue.
Individual Paying Medical Insurance:
| Gross Premium | €1,000 |
| Tax Relief at Source: | €200 |
| Cost to Individual: | €800 |
Employer Paying Medical Insurance:
| Gross Premium | €1,000 |
| Tax Relief at source (employer pays this to Revenue through Tax Return) | €200 |
| Benefit in Kind | €1,000 |
Using the example above although the employer has only paid €800 to the medical insurance provider the employee will pay benefit in kind of €1,000.
If your employer pays or partly pays your medical insurance you should contact your local tax office to ensure you are receiving the tax relief.
Details can also be found in the help file for Thesaurus Payroll Manager and BrightPay.
Sep 2013
9
Revenue are now getting tough with those who had failed to file a property return, and officials will not issue refunds to them.
Those who have not filed a property return will not be in a position to reclaim tax refunds for Medical expenses and tuition fees etc..
A spokeswoman for the Revenue said it will eventually issue refunds to those who have yet to register for the property tax, but it will first deduct the tax due from the refund amount.
In general, in advance of issuing a refund, a taxpayer's record will be reviewed to ensure no outstanding liability exists. Where a liability exists, an offset will be made before the refund will be issued.
Sep 2013
6
A new report presented to Social Welfare Minister Joan Burton recommends the PRSI rate for self employed and proprietary directors should go up from current rate of 4% to 5.5% to fund extra social benefits for those who work for themselves.
The higher PRSI rate would be used to fund the paying of long-term illness and disability benefits for the self employed, which are not available to those who work for themselves at the moment.
However, the higher PRSI payment that the advisory group recommends for all the self-employed to pay for disability benefits, is set to be opposed by business group ISME The report also states that it would provide a safety net for those who want to start a business.
The cabinet has approved publication of the report, however it remains unclear if the recommendations will form part of next month's budget.
Copyright © 2025 Thesaurus Software Ltd T/A Bright Software Group.
Unit 35 Duleek Business Park, Duleek, County Meath, A92 N15E, Ireland
hellobrightpayireland@brightsg.com 01 8352074