Circulated 09/12/24


Dear ETB’s

 

Further to recent discussions around paygroup configurations, personnel included in RPN calls and ERR returns, please find below details as to what paygroups ETB’s should set up their staff/non employees in so as to facilitate the correct linkages and interactions with Revenue.

 

 Payee in receipt of:

Appropriate Paygroup

included in RPN call?

included in ERR reporting?

Pay

Regular paygroup

i.e. 100/200/300 ranges

Yes

Yes

Pay + T&S

Regular paygroup

i.e. 100/200/300 ranges

Yes

Yes

Fee + T&S

Regular paygroup

i.e. 100/200/300 ranges

Yes

Yes

 

 

 

 

T & S only reportable

i.e. Board members in accordance with Finance unit guidance

Regular paygroup

i.e. 100/200/300 ranges

Yes**

Yes

T& S only Not reportable

i.e. those who are not in receipt of any taxable payment with the ETB

Section 4.2.2 of the ERR Manual  refers

8000 range paygroup which will be configured outside of ESBS/Revenue linkage mechanisms

No

No

 

 

 

 

Neither pay nor T&S

8000 range paygroup which will be configured outside of ESBS/Revenue linkage mechanisms

No

No

 

 ** Whilst these personnel are essentially nonemployees, based on instruction received from DoE Finance Unit on foot on clarification received from Revenue, they are reportable in terms of ERR. 

Accordingly, this cohort need to be set up in regular paygroups that facilitate the ERR return but will also be included in RPN calls. 

ESBS would advocate the following next steps be taken:

  1. ETB’s review those who have reportable T&S payments e.g. Board members and ensure that those individuals are assigned to a “payroll” paygroup per the schedule above. (see process point 1 below)
  2. ETB’s review those in payroll paygroups and where it is established that these persons are not in receipt of any taxable payments, the ETB action these individuals as leavers in the “payroll” paygroup following the usual process and, then subsequently, request ESBS to move them into the 8000 range paygroup. (see process point 2 below)
  3. Going forward, where staff are moving between regular “payroll” paygroups and the 8000 range paygroups, processes at point 1 or 2 should be followed as appropriate.

 

  1. When moving persons from the 8000 range paygroups to a regular “payroll” paygroup: 
  • ETB process the person as a leaver in 8000 range paygroup. Quick steps attached.
  • ESBS run all payroll jobs in PG8000 to “end” the non-employment period. (Note: no submission file is required)
  • Once dormant, ETB send a request to ESBS via PDIS to move the person to the regular “payroll” paygroup.
  • ESBS move the person to the regular “payroll” paygroup and notify the ETB.
  • ETB rehire the employee in the new paygroup and make relevant HR amendments to EE’s record.  ETB forward the relevant required details regarding this employee to ESBS on a PDIS

 To Note:  The start date associated with the original set up (non-employee) will not be carried to Revenue instead the rehire date will feature on the first “payroll” submission file.

 

  1. When moving persons from regular “payroll” paygroups into the 8000 range paygroups
  • ETB process the person as a leaver in the original payroll paygroup. Quick steps attached. (this will facilitate the ending of this employment record in Revenue systems)
  • Once fully dormant, ETB send a request to ESBS via PDIS to move the person to the 8000 range paygroup. NOTE:  THIS CANNOT BE DONE IN THE SAME PAY PERIOD
  • ESBS move the person to the relevant paygroup and notify the ETB.
  • ETB rehire the employee in the new paygroup and make relevant HR amendments to EE’s record.  ETB forward the relevant required details regarding this employee to ESBS on a PDIS.  This rehire date will not be forwarded to Revenue as submission files are not transferred for this paygroup.

 

Changes to the 8000 range paygroup configurations will take place with effect from 1st January 2025.

 ETBs should familiarise themselves with the contents of this notification and arrange to make any relevant paygroup changes to staff set ups to ensure their compliance with Revenue requirements.

I trust this clarifies the position however any queries in relation to this can be sent to ETBHRqueries@esbs.gov.ie