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BCA Chartered Accountants is leading the way on new PAYE Modernisation Real Time Reporting changes

Michael Kinsella, partner at Byrne Casey and Associates; David Guinan, partner; Peter Sullivan, partner; Michal Casey, managing partner; and Caroline McGrath, tax partner

Change is afoot for employers and payroll systems as next year marks the start of a new era for payroll administration whereby all payroll taxes will be required to be reported to Revenue in real time.

The new Real Time Reporting (RTR), which comes into effect from January 1, 2019, puts an end to the traditional year-end reporting of employees’ pay and tax to Revenue in favour of continuous reporting as payments are ...