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(This note is not part of the Instrument and does not purport to be a legal

These Regulations provide for a number of amendments to the Social Welfare
(Consolidated Contributions and Insurability) Regulations 1996 relating to new
requirements of returns of PRSI social insurance contributions to be made by
employers operating PAYE. These provisions mirror those for the collection by
Revenue of income tax and USC under the PAYE system of tax collection.

From 1 January 2019, Revenue are changing aspects of their PAYE system of
collecting income tax (and USC) to move from an annual return system to a
“real-time” system, referred to as PAYE Modernisation. Under this “real-time”
system, employers who deduct income tax under the PAYE system of collection
will be required to make a notification to Revenue on each occasion a worker
is paid.

These Regulations also update articles 12 and 20D of the Consolidated Regulations,
which relate to Social Welfare inspector determinations, to provide that
the remittance by an employer or a self-employed contributor, on foot of a
determination by the inspector is to be made to the Minister.

In addition the Regulations provide that an employer must provide the Social
Welfare inspector with proof of payment of the amount determined by that
Last modified:24/01/2019