Social Welfare, Pensions and Civil Registration Act 2018

PRSI amendments - PAYE modernisation

4. (1) The Principal Act is amended—

(a) in section 17(4), by the substitution of “Chapter 4 of Part 42 of the Act of 1997 and the Income Tax (Employments) Regulations 2018 ( S.I. No. 345 of 2018 )” for “the Income Tax (Employments) (Consolidated) Regulations 2001 ( S.I. No. 559 of 2001 )”,

(b) by the insertion of the following sections after section 17:

“Return by employer to Revenue Commissioners

17A. (1) In this section and in section 17B—

‘income tax month’ has the same meaning as it has in Chapter 4 of Part 42 of the Act of 1997;

‘return filing date’ means, in relation to an income tax month, the day that is 15 days from the last day of the income tax month.

(2) An employer shall, on or before the return filing date for an income tax month, make a return to the Revenue Commissioners specifying the total amount of contributions payable by that employer in respect of an income tax month consisting of—

(a) employment contributions,

(b) self-employment contributions, and

(c) contributions under Chapter 5B of Part 2.

(3) Where the Revenue Commissioners issue a statement to an employer which sets out, in summary form in respect of an income tax month, the total amount of contributions payable by that employer, the details on the statement shall, on the return filing date, or where the statement is issued on a later date, on that later date, be deemed to be a return made by the employer in respect of that month for the purposes of subsection (2).

(4) Subsection (3) shall not apply where a statement referred to in that subsection is issued to an employer and the details on that statement do not accurately reflect the total amount of contributions payable by the employer.

(5) Where subsection (4) applies, the employer concerned shall ensure that the total amount of contributions payable are accurately reflected in the return required under subsection (2) in respect of that income tax month.

Payment date for contributions

17B. (1) In this section ‘payment date’ means, in relation to an income tax month—

(a) the day that is 15 days from the last day of the income tax month, or

(b) the day that is 24 days from the last day of the income tax month where the following conditions are met:

(i) the return and the remittance of the amount of the contributions due for the income tax month are made by such electronic means as the Revenue Commissioners require;

(ii) the return is made by the return filing date and the remittance concerned is made on or before the day that is 24 days from the last day of the relevant income tax month.

(2) An employer shall, on or before the payment date for an income tax month, pay to the Collector-General the amount of the contributions that the employer is liable to pay for that month.

(3) The Collector-General may, by notice to an employer, vary the payment date for the payment of total contributions in respect of an income tax month.

(4) Any notice issued under subsection (3) may be withdrawn by the Collector-General at any time prior to the payment date concerned, as varied by the notice.”,

(c) in section 23(3), by the substitution of “Chapter 4 of Part 42 of the Act of 1997 and the Income Tax (Employments) Regulations 2018 ( S.I. No. 345 of 2018 )” for “the Income Tax (Employments) (Consolidated) Regulations 2001 ( S.I. No. 559 of 2001 )”, and

(d) in section 30G(3) (inserted by section 6 (3)(a) of the Social Welfare and Pensions (Miscellaneous Provisions) Act 2013 , by the substitution of “Chapter 4 of Part 42 of the Act of 1997 and the Income Tax (Employments) Regulations 2018 ( S.I. No. 345 of 2018 )” for “the Income Tax (Employments) (Consolidated) Regulations 2001 ( S.I. No. 559 of 2001 )”.

(2) This section comes into operation on 1 January 2019.