The Jobs & Pensions Service available from Monday 12th of September 2016 is a new online service for employees. Irish employees can register their new job (or private pension) with Revenue using the service.
The Jobs and Pensions service replace the Form 12A, meaning employees must register their first job in Ireland using the service. After registering employment using the service, a tax credit certificate will issue to both the employer (P2C) and employee.
The service can also be used by employees who are:
- changing jobs provided the previous job has been ceased on Revenue records; employees will be able to see when they log in if the previous job has been ceased
- starting a second job in addition to their main job
- starting to receive payments from a private pension
Access to the service is available in myAccount; employees must register to use the service.
- encourage new employees to register for myAccount
- provide new hires with the information required to register their new job (registration can be done in advance of the start date):
– tax registration number
– start date of the new job
– pay frequency
– staff number is one has been allocated
- no longer submit a P46 form where employees register their own job using the service
- continue to upload P45(3) as normal
- continue to issue P45s immediately on cessation of employment
- operate the emergency basis for PAYE & USC if a payday occurs before receipt of either P45 or P2C
Further information on the service can be found in Revenue’s Employer Notice September 2016, which can be found here.