P46 - Employees Commencing Employment

For PAYE purposes a new employee is one who takes up employment or resumes employment after a previous cessation of employment. It also includes a company director who may previously have been self-employed.

If the employer is aware that the new employee was not previously employed (for example a school-leaver), the employee should be advised to enter the details of the job online through the Jobs and Pensions service in myAccount. The employee will need to register for myAccount to use the Jobs and Pensions service. Shortly afterwards, a tax credit certificate will issue to the employer.

If the new employee has not supplied a Form P45 he/she should be asked for it. Every effort should be made to obtain a P45 from the new employee. Where the new employee has not supplied a Form P45 and has a PPS Number:

  • Verify the PPS number
  • Notify the employee's Revenue office by Form P46. ROS users must upload a P46 using ROS.



P46 on ROS
  • Log on to your ROS Secure Account.
  • On the main 'My Services' section of your ROS Account, from the 'File a Return' section choose to 'Complete a Form On-line'
  • From the drop down menu choose the tax type 'PAYE-Emp', select 'New Employee'
  • Choose 'File Return'


P46: ROS - Select to register new employee




On the subsequent ROS screen, you will be given two options, either P45(3) and P46.
Choose the relevant return type based on the information to hand;

  • P45P3 - if you have a P45 from the previous employer
  • P46 - where you do not have a P45 from the previous employer or the employee was not previously employed.




P46: ROS - Select P46 submission



  • Enter the new employee details, you must include the employees PPSN.
  • Once complete select 'Continue' to complete the registration submission.





P46: ROS - Submit the P46





NEW EMPLOYEES ON THE P35

Where an employer includes a new employee on the P35, without previous notification (i.e. a P46 or P45P3) to Revenue, the employer is still required to submit the commencement notification to Revenue.

The Revenue do not record the commencement of the employment from the P35, therefore a tax credit certificate (P2C) will not issue for the employee in question for the new tax year.

The employer must make a P46 submission on the 01st January of the new tax year for all such employees.
Creation date: 24/10/2017 11:45     Updated: 24/10/2017 12:20
The Employee record; a detailed view of each menu item
Files
1. Select to register new employee.png
2. Select P46.png
3. Complete Online form and submit.png