The ongoing modernisation of the PAYE system will mean that the new SMART reporting will come into effect in January 2019.
Under the new system, employers will need to calculate and report their employees’ pay and deductions in real time – ie – as they are being paid. This will make it easier to deduct and pay at the right time the correct amounts of PAYE, PRSI, USC & LPT.Read More
SMART PAYE is coming in January 2019 as part of the PAYE modernisation being undertaken by Revenue. The objective of PAYE modernisation is to deliver real time information. Revenue, employers and employees will have the most accurate, up to date information relating to pay and statutory payroll.Read More