RPN
As you are aware, when EBS perform an RPN call during the payroll process, we do so for all employees set up under each company and operate, in that payroll, the RPN that is notified to us by Revenue.
For “new” or “recommencing” staff this is how Revenue are notified of the persons commencement with that ETB. Often, the staff member has not assigned Credit/SRCOP to the ETB in advance of this process taking place and therefore the RPN returned for use in the first payroll is on the emergency tax basis. Subsequently, having received that notification from ESBS, Revenue apportion credit/SRCOP to the staff members employment with the ETB and make this RPN detail available for subsequent payrolls.
Conversely, where an employee is leaving, when ESBS make the final payments to the staff member and flag them as a “leaver” on the relevant submission file, this is how Revenue are notified of the persons cessation.
These 2 processes are the only mechanisms ESBS have to interact with the Revenue database.
ESBS are not the employer, we are an agent for the purpose of processing payroll payments. We cannot engage with Revenue in relation to these individual matters as to do so would be a breach under GDPR. To assist the employees affected the ETB may elect to make representations to Revenue through ROS MyEnquiries which ESBS do not have access as sub-user to.
Please note: If the employee ended the employment on the Revenue record themselves and, it was not done through the leaver process, ESBS cannot make the necessary submission of start / re-join dates to Revenue in the normal fashion. It would not be advisable to process this staff member as a leaver retrospectively as this will impact the ETB’s ability to make payments to the person in question. Rectifying this situation remains a matter for discussion between the employee, the employer and Revenue. It may be possible for the employee to request Revenue remove the end date on the original RPN to allow this record transfer to ESBS for inclusion in the payroll process but, again, this is a matter for discussion between the staff member and Revenue .