Revenue’s new Jobs and Pensions online service allows employees register their new job (or private pension) with Revenue. A tax credit certificate will then issue to both the employer (P2C) and employee ensuring that the employer can deduct the correct amount of tax for that job (or pension).
The Jobs and Pensions service replaces Form 12A, so employees must register their first job using this service.
The service is also for employees who are:
- changing jobs where the previous job has been ceased on Revenue records (when the employee signs into the service they will see whether their previous job is ceased or is still active);
- starting a second or subsequent job i.e. another job in addition to their main job;
- starting to receive payments from a private pension.
Access to the service is available in my Account and ROS. Employees, including those starting work for the first time in Ireland, must register for myAccount to use the service. Employees unable to use online services should contact their local Revenue office for assistance.
- strongly encourage new employees to register for myAccount in advance of commencing work. Employees can also register their new job in advance of the start date.
- provide new employees with the following information to allow them register their new job online:
- your employer tax registration number
- start date of the new job
- frequency of payment
- staff number if one has been allocated.
- no longer submit a P46 form where employees register their own job using this service. (The P46 form is an application by an employer for a TCC for an employee).
- continue to upload P45(3)s as normal.
- continue to issue P45s immediately to employees on the date an employment ceases. This will ensure that new employees will have a P45 (parts 2 & 3) when they start a new job.
- operate emergency PAYE and USC if a pay day occurs before receipt of either a P45 or P2C.
Employers should be aware that:
- for the purposes of the PAYE system, an employer has a statutory obligation to keep and maintain a Register of Employees;
- on being requested to do so by a Revenue officer and within the time specified by that officer, an employer has a statutory obligation to produce that employer’s Register of Employees (or a certified copy of it) or an extract from it to any Revenue officer;
- an employer who does not keep and maintain a Register of Employees is liable to a penalty of €4,000 (and where that employer is a company, the secretary of that company is liable to a separate penalty of €3,000);
- where an employer fails to comply with a requirement of an authorised officer to produce any records which that officer requires that employer shall be liable to a penalty of €4,000.
The obligation on an employer to keep and maintain, for PAYE purposes, a Register of Employees is separate and distinct from an employer’s obligation to register with Revenue for the purposes of the PAYE system.