New Revenue PAYE rules

pms7

These new Revenue requirements when paying staff..
I just have some casual labour paid per hour and I am starting paying my 14 year old son. My accountant said it didn't apply to me then, but article on this weeks farmers journal says otherwise...?

nikkibikki

Ring Revenue and get it from the horses mouth.

November Golf

pms7 wrote: »

These new Revenue requirements when paying staff..
I just have some casual labour paid per hour and I am starting paying my 14 year old son. My accountant said it didn't apply to me then, but article on this weeks farmers journal says otherwise...?

1. Do you mean PAYE modernisation & real time reporting?

2. Is your 14 year old son in paid employment under a contract of employment? Or essential working in family business for 'pocket money'?

148multi

Mike Foxtrot wrote: »

1. Do you mean PAYE modernisation & real time reporting?

2. Is your 14 year old son in paid employment under a contract of employment? Or essential working in family business for 'pocket money'?

As I understand it, if you pay prsi and tax for the employee then yes, if you just pay by cheque and let them sort out prsi and tax then no.

November Golf

148multi wrote: »

Mike Foxtrot wrote: »

1. Do you mean PAYE modernisation & real time reporting?

2. Is your 14 year old son in paid employment under a contract of employment? Or essential working in family business for 'pocket money'?

As I understand it, if you pay prsi and tax for the employee then yes, if you just pay by cheque and let them sort out prsi and tax then no.

Thats not how it works. An employer is legally required to deduct Tax, PRSI and USC from the gross wage of employee. However if really depends on whether of not the person is, in fact, an employee.

pms7

Mike Foxtrot wrote: »

1. Do you mean PAYE modernisation & real time reporting?

2. Is your 14 year old son in paid employment under a contract of employment? Or essential working in family business for 'pocket money'?

1 yes

2 pocket money, but me giving him cheque that I can claim as a taxable expense

pms7

148multi wrote: »

As I understand it, if you pay prsi and tax for the employee then yes, if you just pay by cheque and let them sort out prsi and tax then no.

Yes, that was my understanding also. The guy I have is here 1 day a week, paid hourly rate, he then sorts out his tax liability on that himself.

Panch18

pms7 wrote: »

Yes, that was my understanding also. The guy I have is here 1 day a week, paid hourly rate, he then sorts out his tax liability on that himself.

My understanding is that in that situation you are obliged to pay his tax and to report it to revenue on a weekly basis

As far as I am aware the responsibility is with you.

But check with your accountant

hurling_lad

I do my payroll on a spreadsheet. I have just spent 15 minutes putting my weekly payroll run info up on the ROS website.

It is an absolute nightmare to use.

Anyone else after trying it?

Timmaay

I don't think you can legally emply someone until they are 15?

whelan2

hurling_lad wrote: »

I do my payroll on a spreadsheet. I have just spent 15 minutes putting my weekly payroll run info up on the ROS website.

It is an absolute nightmare to use.

Anyone else after trying it?

Was talking to my accountant earlier, she said it's a nightmare at the minute. We are just going to pay once monthly which will work out handier. Set amount.

Bullocks

Timmaay wrote: »

I don't think you can legally emply someone until they are 15?

I wish someone told my old fella that haha

Who2

Changing over here to the same as Whelan. Everyone will be paid on the last Friday of each month going forward. For anyone that’s paying out Cheques and letting the other person sort their own taxes, your still supposed to notify revenue and they may request you to stop money.

nhg

Timmaay wrote: »

I don't think you can legally emply someone until they are 15?

At age 14 family members can be employed for school holidays only. Up to 31st December 18 once payment was under €40 per week there was no PAYE/PRSI or USC Liability but I don't know what the storey is now and I need to find out asap as our 14yr old Son helped with dosing & bolusing bullocks during the week...

Tow

Bullocks wrote: »

I wish someone told my old fella that haha

Family members are exempt from that rule.

amacca

Hardly has any implications for paying a contractor to do silage etc?

Seve OB

pms7 wrote: »

These new Revenue requirements when paying staff..
I just have some casual labour paid per hour and I am starting paying my 14 year old son. My accountant said it didn't apply to me then, but article on this weeks farmers journal says otherwise...?

They 100% apply to you.

And you must deduct tax etc. By you leaving the employees to sort out their own tax leaves you open to be liable for any tax they don't pay.
They can just claim they received their net pay. Revenue will side with them.
You should do it properly and give the employees pay slips.

Sacrolyte

If they are paying their own tax then they probably should be on your contractors list.
It’s one of the first things revenue always look for in an audit.

orm0nd

up loaded 2 payrolls to day , very simple & fast to use to use

jntsnk

Can you just file the income once a month with ROS as my man is paid that way?

orm0nd

jntsnk wrote: »

Can you just file the income once a month with ROS as my man is paid that way?

yes ,

Stationmaster

amacca wrote: »

Hardly has any implications for paying a contractor to do silage etc?

No. It's only to do with employees.

Stationmaster

Sacrolyte wrote: »

If they are paying their own tax then they probably should be on your contractors list.
It’s one of the first things revenue always look for in an audit.

Exactly. If they are not employees then they are contractors and you should ensure that you get regular invoices from them backing up your payment so that you can legitimately claim the expenses in your annual accounts.

There is no such thing as 'casual labour' anymore. Either someone is registered as as employee of yours or else you get an invoice from them.

jntsnk

This is what my accountant told me today.
You only report as you pay so if you pay monthly, you report the
pay monthly.
An employee can work daily or whatever but it is at the discretion of the employer as to when they schedule the actual pay date.

whelan2

Having problems here. Am after being on a call to them for the last 35 minutes, 12 of them holding for initial answer of call. Then passed to different sections, then I got cut off. Looks like I'll have to put through on emergency tax the payment this week. They won't talk to my accountant under gdpr guidelines...

Simmental.

whelan2 wrote: »

They won't talk to my accountant under gdpr guidelines...

Can you nominate your accountant to speak for you? I know Eir will let you nominate a third party to deal with them on your behalf.

148multi

whelan2 wrote: »

Having problems here. Am after being on a call to them for the last 35 minutes, 12 of them holding for initial answer of call. Then passed to different sections, then I got cut off. Looks like I'll have to put through on emergency tax the payment this week. They won't talk to my accountant under gdpr guidelines...

Pm sent.