23/10/2018 - List Of Employees Return

As part of their preparations for PAYE Modernisation, Revenue are asking employers to prepare and file a List Of Employees via Revenue's Online Services (ROS). The purpose of this return is to ensure that Revenue have an accurate list of all employments prior to the rollout of PAYE Modernisation in January 2019. The deadline for filing your List of Employees is the 31st October 2018.

The List Of Employees must include:

· Employees who are currently in your employment (including directors)
· Employees on long term leave such as maternity leave or sick leave
· Pensioners in receipt of payments from you
· Seasonal or temporary employees for whom you have not completed a P45
· Employees on a career break for whom you have not issued a P45
· Employees for whom you have received PAYE Exclusion Order.

You should not include employees who are currently on a career break and have been issued with a P45.


It is vitally important that the List Of Employees you submit to Revenue is accurate. Revenue will commence any employees included on the list but not registered on their records as working with an employer. Revenue will cease any employees not included on the list but who are registered on their records as working with that employer.

You will not be able to make any amendments to the list after it has been submitted to Revenue.

If you are running your Payroll across multiple systems then you will need to compile your individual lists prior to submitting the list to Revenue. You will not be able to add employees to the list after it has been submitted.

If you are using the “Consolidated Company” feature in CollSoft then you will be able to create a list including all employees across all subsidiaries.

Before you send your list:

It is important to ensure you have:

· Used the most recent P2C to get the correct PPSN for each of your employees and pensioners.
· Followed the P45 process for any employees who have left your employment.
· submitted Part 3 of the Form P45 or Form P46 for any employees who have started in your employment.

Please note, to ensure the return includes all new employees only prepare the return when all new employees have been included in a pay run.

After you send your list:

After you have submitted your List Of Employees to Revenue it is important that you follow the correct procedures for commencing and ceasing employments so that Revenue can maintain an accurate list of your employees.

Failure to do so may mean that you do not have the correct tax details for all of your employees when the 2019 year commences, and may result in some employees being taxed on an Emergency basis.

The rules regarding Emergency Tax are changing in 2019 and should be considered as less generous compared with the existing emergency rules.

How to create your List of Employees XML return:

To create your List Of Employees XML file simply select the "List Of Employees Return" > "Prepare List Of Employees" option in the "ROS" menu and follow the instructions from there.

If there is no List of Employees option available, you need to update payroll to the latest version in order to see this option. You can do this by clicking 'Check for Updates' under the Help drop down menu in payroll.

Uploading the List of Employees File to the ROS Website:

When you Login to your ROS Account online you will see the following screen

Click on the List of Employees option as highlighted above and the following screen will appear

Click on the Select Employer Registration Number drop down menu and you will see your Employer Reg Number.

Select your Reg Number and you will be given an option to Add your List of Employees.

Click on the Add button and select your List of Employees. Once you have added your list of Employees click on Submit button as shown below and the list will be uploaded to ROS.

Once the list is uploaded successfully you will get the option to Sign and Submit. Click the Sign and Submit button and that will complete the process.
Creation date: 02/01/2015 23:46      Updated: 02/01/2015 23:46
Bulletins for Payroll 2018