Employment Tax Matters - September 2016

Employment Tax Matters - September 2016

Tax credit certificates (TCCs) to be processed faster as Revenue launch new electronic system to replace paper forms

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Head of Employment Tax Services

KPMG in Ireland


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Revenue have launched a new electronic system which replaces the paper form 12A which has been used by individuals for many years to apply for tax credit certificates ("TCCs"). TCCs are Revenue payroll tax instructions that employers must use when calculating payroll tax deductions. The new system is called the Jobs and Pensions Service.

While the new system should result in applications for TCCs being processed faster, individuals must make the application personally through the MyAccount facility on the Revenue website. At present, tax advisors cannot access the Jobs and Pension Service. All of this makes registering for the MyAccount facility almost mandatory for employees and pensioners.

Registering for MyAccount involves an online application which results in a password issuing by post. It is only when the password is available that the facility can be accessed. Registration for MyAccount and waiting for the password will give rise to delays in some individuals obtaining TCCs that could result in emergency PAYE having to be operated.

Employees and pensioners unable to use online services must contact Revenue directly for assistance.

To register for MyAccount, an individual must have a PPS number. A PPS number has always been required to apply for a TCC.

To access Revenue material on the new system click here and here.

If you have any questions on these topics or any other employment tax matters, please do not hesitate to contact Billy Burke, Head of Employment Tax at billy.burke@kpmg.ie.

Employment Tax Services

Employment Tax Services

KPMG’s Employment Tax services practice advises companies and executives on employer and employee taxes, including PAYE and PRSI.

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