New Employers must use ROS for Employer registration
Since the introduction of Statutory Instrument No. 253 of 2012 – Income Tax (Employments) Regulations 2012 on 18th July 2012, new employers (or changes in employer names or addresses) are obliged to electronically register with Revenue as an employer through ROS within 9 days of making a payment to an employee, where such payment is greater than €8 per week, or €2 per week if the employee has another employment.
Previously employer registration required the completion and submission of a Form TR1 (Sole trader or Partnership), TR2 (Limited Company) or Form Prem Reg (for those already registered for income tax). In addition, employers are required to keep a register of every employee employed at any stage throughout the tax year to include the employee’s name and address, PPS number and the date of commencement and cessation (if relevant) which should be produced to Revenue on request. This register may be kept in electronic format. This information will generally be contained on the payroll system and effectively means the end of any new manual payroll systems.
The Regulation also provides that Revenue will retain a register of all employees in electronic format, and will notify an employer electronically of the successful employer registration. In addition, Finance Act 2012 provides for a penalty of €4,000 for employers who fail to comply with the above provisions.
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