Mandatory online filing and payments extended to employers with 10 or more employeesFriday, January 28th, 2011
Online filing of PAYE and PRSI forms P45 and P46, annual returns P30 and P35, and monthly payments of PAYE and PRSI became mandatory for most government bodies and many large employers in two stages, from January 2009 and January 2010.
On 24 January 2011, Revenue published eBrief 04/11 Mandatory Electronic Filing and Payment of Tax – Implementation of Phase 3. Following a consultation exercise during 2010, Revenue has announced that online filing of returns and payments is being extended to
- companies, trust, partnerships and individuals from 1 June 2011, and
- employers with more than 10 employees (other than those already subject to the requirement) from 1 October 2011.
Revenue will be writing to all those affected, advising them of this new obligation and the steps that need to be taken to ensure compliance from the appropriate date.
Under the Regulations, the Revenue Commissioners may exclude a person from the obligation to pay and file online if they are satisfied that the person does not have the capacity to do so. In this context “capacity” is defined to mean access to the requisite technology, both hardware and software. A person may appeal a decision not to exclude them to the Appeal Commissioners.