PEPP Pension (Pan-European Personal Pension) Element added to the Payroll Submission Request (PSR)
PAYE
The new PAYE rates are:
| Cut Off Points | Tax Credits | |||
|---|---|---|---|---|
| 2023 | 2024 | 2023 | 2024 | |
| Annual | 40000 | 42000 | 1775 | 1875 |
| Month | 3334 | 3500 | 148 | 157 |
| Week | 770 | 808 | 35 | 37 |
PRSI
There are no changes to the PRSI rates until 1 Oct 2024. The 2023 rates will be applied until 1 Oct 2024.
From 1 Oct 2024:
This means that there is going to be a mid-year increase in PRSI
Changes to PRSI for people aged between 66 and 70 from 1 January 2024
From 1 January 2024, employers will need to know whether their employee who is aged between 66 and 70 and born after 1 January 1958 has been awarded SPC (State Pension Contributory) in order to assign the appropriate PRSI class.
Therefore, employers will need to confirm with any of their employees who are aged between 66 and 70 and born after 1 January 1958, whether they have been awarded an SPC. When a person is awarded their SPC, the award letter from the Department of Social Protection advises them that if they continue to work, it is important to inform their employer that they are in receipt of SPC to ensure they do not pay PRSI.
Revenue may be changing the RPNs so that employers can select the correct PSRI class. As Revenue have not yet implemented this change, the PRSI class should be manually changed within Cloudpay.
| PRSI Class | Person Born Before/After 1 January 1958 | Current PRSI Class under age 66 | Current PRSI Class after age 66 | From 1 January 2024, contributors aged between age 66 & 70 and not drawing State Pension | From 1 January 2024, contributors aged between age 66 & 70 and are drawing State Pension | PRSI Class Post Age 70 |
| A | Before | A | J | J | J | J |
| After | A | J | A | J | J | |
| S | Before | S | M | M | M | M |
| After | S | M | S | M | M |
USC
New USC Rates can be found here: https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-and-thresholds-of-usc.aspx
| 2019 | Rate | 2020 | Rate | 2021 | Rate | 2022 | Rate | 2023 | Rate | 2024 | Rate |
|---|---|---|---|---|---|---|---|---|---|---|---|
| On the first €12,012 | 0.5% | On the first €12,012 | 0.5% | On the first €12,012 | 0.5% | On the first €12,012 | 0.5% | On the first €12,012 | 0.5% | On the first €12,012 | 0.5% |
| On the next €7,862 | 2% | On the next €8,472 | 2% | On the next €8,675 | 2% | On the next €9,283 | 2% | On the next €10,908 | 2% | On the next €13,748 | 2% |
| On the next €50,170 | 4.5% | On the next €49,560 | 4.5% | On the next €49,357 | 4.5% | On the next €48,749 | 4.5% | On the next €47,124 | 4.5% | On the next €44,284 | 4% |
| On the balance | 8% | On the balance | 8% | On the balance | 8% | On the balance | 8% | On the balance | 8% | On the balance | 8% |
| 2011 & 2012 | 2013 & 2014 | 2015 | 2016 | 2017 |
2018 to 2024 |
|---|---|---|---|---|---|
| Individual aged 70 years or over. | Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. | Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. | Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. | Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. | Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. |
| Individuals who hold a full medical card (regardless of age). | Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. | Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. | Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. | Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. | Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. |
| 2% - on the first €10,036 | 2% - on the first €10,036 | 1.5% - on the first €12,012 | 1% - on the first €12,012 | 0.5% - on the first €12,012 | 0.5% - on the first €12,012 |
| The 4% rate applies to all income over €10,036 | The 4% rate applies to all income over €10,036 | The 3.5% rate applies to all income over €12,012 | The 3% rate applies to all income over €12,012 | The 2.5% rate applies to all income over €12,012 | The 2% rate applies to all income over €12,012 |
Emergency Tax
Like previous years, employees on emergency tax with a PPS Number will not receive any tax credits. They will also only get 4 weeks or one month of standard rate cut off point.
From 1 Jan 2024, employers will have to report expenses and benefits to Revenue. This is done via their new Enhanced Reporting System.
More details are here:
https://www.payback.ie/cloudpay/benefits-and-expenses-enhanced-revenue-reporting/
The Government have changed the previously published BIK rates, and these changes apply retrospectively to the beginning of 2023.
The Original Market Value (OMV) should be reduced by €10,000 for all categories of vehicles apart from E. This includes vans and electric cars.
| Business Kms | Vehicle category (%) | |||||
|---|---|---|---|---|---|---|
| Lower limit | Upper limit | A | B | C | D | E |
| - | 26,000 | 22.50 | 26.25 | 30.00 | 33.75 | 37.50 |
| 26001 | 39000 | 18.00 | 21.00 | 24.00 | 27.00 | 30.00 |
| 39001 | 48000 | 13.50 | 15.75 | 18.00 | 20.25 | 22.50 |
| 48001 | - | 9.00 | 10.50 | 12.00 | 13.50 | 15.00 |
If you have already processed payments using the old rates then you have two options to correct the values:
- Rewind and reprocess the old payments with the new rates, reimburse the employees the difference in Net pay and re-submit to Revenue. This may be the easiest option.
or
- For the employee's next payment, find the difference between the old rate BIK amount and the new rate BIK amount and enter this as a non-taxable element. The 'opposite' to benefit in kind is an non-taxable element. To do this:
The new rates for 2023 including the 8% van rate and electric car rates.
Following Revenue disabling importing RPNs for years prior to 2023, the RPN year dropdown is now restricted to 2023
PAYE
The new PAYE rates are:
| Cut Off Points | Tax Credits | |||
|---|---|---|---|---|
| 2022 | 2023 | 2022 | 2023 | |
| Annual | 36800 | 40000 | 1700 | 1775 |
| Month | 3067 | 3334 | 142 | 148 |
| Week | 708 | 770 | 33 | 35 |
PRSI
Class A rate of employer PRSI is increasing from €410 to €441 per week. The tapered employee credit of €12 per week applies to earnings up to €424 (no longer including class AL)
USC
New USC Rates can be found here: https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-and-thresholds-of-usc.aspx
| 2018 | Rate | 2019 | Rate | 2020 | Rate | 2021 | Rate | 2022 | Rate | 2023 | Rate |
|---|---|---|---|---|---|---|---|---|---|---|---|
| On the first €12,012 | 0.5% | On the first €12,012 | 0.5% | On the first €12,012 | 0.5% | On the first €12,012 | 0.5% | On the first €12,012 | 0.5% | On the first €12,012 | 0.5% |
| On the next €7,360 | 2% | On the next €7,862 | 2% | On the next €8,472 | 2% | On the next €8,675 | 2% | On the next €9,283 | 2% | On the next €10,908 | 2% |
| On the next €50,672 | 4.75% | On the next €50,170 | 4.5% | On the next €49,560 | 4.5% | On the next €49,357 | 4.5% | On the next €48,749 | 4.5% | On the next €47,124 | 4.5% |
| On the balance | 8% | On the balance | 8% | On the balance | 8% | On the balance | 8% | On the balance | 8% | On the balance | 8% |
| 2011 & 2012 | 2013 & 2014 | 2015 | 2016 | 2017 |
2018 to 2023 |
|---|---|---|---|---|---|
| Individual aged 70 years or over. | Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. | Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. | Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. | Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. | Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. |
| Individuals who hold a full medical card (regardless of age). | Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. | Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. | Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. | Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. | Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. |
| 2% - on the first €10,036 | 2% - on the first €10,036 | 1.5% - on the first €12,012 | 1% - on the first €12,012 | 0.5% - on the first €12,012 | 0.5% - on the first €12,012 |
| The 4% rate applies to all income over €10,036 | The 4% rate applies to all income over €10,036 | The 3.5% rate applies to all income over €12,012 | The 3% rate applies to all income over €12,012 | The 2.5% rate applies to all income over €12,012 | The 2% rate applies to all income over €12,012 |
Emergency Tax
Like previous years, employees on emergency tax with a PPS Number will not receive any tax credits. They will also only get 4 weeks or one month of standard rate cut off point.
Employer PRSA contributions from 1 Jan 2023
For Payments prior to 1 Jan 2023, while the employer contribution may be considered a taxable BIK – a tax charge only arises where the combined contributions (employee + employer) exceeds the age-related limits, and any tax due is payable through self-assessment, not payroll.
From 1 Jan 2023, there is no charge to BIK on Employer contributions to PRSAs. Therefore, the charge to tax as BIK that would previously arise under section 112 by virtue of section 118 where the employer makes a contribution to a PRSA, no longer applies. PRSI is only charged through the PAYE system on emoluments that are taxed under PAYE. As the employer PRSA contributions would no longer be a taxable BIK, they are not taxed under PAYE and therefore not chargeable to PRSI under the PAYE system.
Note that none of the above has any impact on how PRSAs are operated in Cloudpay. This explanation is included in the release notes for reference only.
Statutory Sick Pay (SSP)
Statutory Sick pay has been introduced from 1 Jan 2023
Entitlement:
Taxation:
A new SSP (sick pay) button appears in the Payroll screen when a year 2023 or greater is selected. Clicking this will allow the user to record statutory sick pay.
CSV files can now be imported via the timesheets screen. CSV files should be in the format: Staff ID, PPS Number, Description, Hours, Rate, Total
When the Revenue server is down, the RPN Import screen gives a more descriptive error message.
New users can now use the 5 minute set up wizard to quickly set up their company, employee and digital certificate details.
The dashboard has been changed to give new users the option of either seeing the quick start guide, using the 5 minute set up or diving straight in.
The Import P2C file to set up a new company has been replaced with a button for the 5 minute set up.
The the cost centre report has been changed so that it only shows elements that have actually been processed, and not just saved.
Where a new user does not have any companies set up, these screens did not have any entries in the Company drop down: Revenue>Digi-cert, Revenue>Retrieve RPNs. The following screens showed an error message: File>Email Payslips, File>SEPA Bank File, File>Paypath Bank File, Utility>Accounts, Utility>Data Export, Utility> Payslip Design, Utility>EHECS
A new CSO EHECS (Earnings, Hours and Employment Costs Survey) form has been added. Form B is used typically for companies with less than 100 employees.
The map employees feature was causing this screen to time out, creating an error message
This report has been changed so it only displays employees who have:
No start date or where the start date is before the last day of the year you are reporting (eg, for 2022, a start date on or before 31 Dec 2022)
Or
No leave date or where the leave date is after the first day of the year you are reporting (eg, for 2022, a leave date on or after 1 Jan 2022)
Or
Has been paid at any point during the year.
Employees who have left in previous years should no longer be displayed.
Commas (,) are new removed from column headings when creating the CSV file.
Not all deductions were appearing when loading previously saved selections.
Re-Employing employees that have previously left has now become much easier. The new ReEmploy button allows users to re-employ with one click. The old employment record is archived, and the new employment is automatically registered with a new employment ID. All the existing employee information is also copied to the new employee record.
The Employment ID and RPN number fields have been moved from the Employee Contact tab to the PAYE tab. This is because users are still confusing the Employment ID with the Staff ID, and also because these fields are better placed with all the other RPN details
The Request button remains on the New RPN dialogue, even through a new RPN has already been requested. The Request button has now been removed for successful requests
Clicking the Update Employee in very quick succession can sometimes duplicate the employee record.
Report that shows P30 figures grouped by Employee and both month and quarter, for the full year.
Report that shows P30 figures grouped by Department and both month and quarter, for the full year.
Employer cost report by cost centre
Non-Tax Adjustments (Notional pay and Expenses)
It is now possible to save field selections, to generate the same report without having to select all the fields again
Buttons added to select or unselect all payment, element and deductions fields
Guidance text added for employees not receiving payslips
Guidance text added for the various tabs and what they mean
If elements or deductions are selected 'too quickly' with large datasets, the screen does not have enough time to refresh, causing an error message to appear.
If no employer/employee option is selected and 'save' is clicked, then Cloud pay crashes
Paternity pay does not update
Like the RPN import screen, the user is now given explicit instructions on how to solve various Revenue digital certificate problems.
PRSI Sub-class help text added
Quick setup Maternity and Paternity help text added
The Go button is removed from the Payroll Submission screen
Employee names with two or more spaces between firstname and surname not being removed from data grid when unselected.
Errors and warnings tab now always being populated if there are any errors or warnings with the currently selected pay date.
A new report that shows P30 figures grouped by both month and quarter, for the full year.
Tabs appear if there are any employees with single, multiple RPNs, or not yet set up in Cloudpay (import new employees)
'Staff ID' renamed 'Employer ref'
The Go button is removed from the RPN Import screen
A new report that shows hours worked for calculating holiday entitlement
A quick link to the top support queries are now displayed in the support ticket screen
PSR submission errors are reduced by automatically trimming certain fields.
The Go button is removed from the 'File Output' and 'CSO EHECS' screens
It is now possible to create Paypath bank files (standard 18) as well as the newer SEPA format.
There is now a new Paypath screen.
Rather than displaying the response from the Revenue Server, the user is now given explicit instructions on how to solve various Revenue digital certificate problems.
It was sometimes not possible to enter certain decimal amounts when entering tax credits and standard rate cut off amounts in the employee screen.
The 'greyed out' boxes obscuring processed payments now fade when the mouse is hovered over them.
The user can now more easily see the elements and deductions that were used to process the payment.
First line (title line) of the CSV file was missing commas for elements and deductions, causing the columns to be malaligned.
EHECS screen crashes when mapping elements and employees.
OIN format description added for Bank of Ireland, AIB and Ulsterbank
OIN, BIC and IBAN are never disabled. Ticking override box to enable has been removed.
CSV file included all employees, not just those that were selected. Now only selected employees appear.
Selected dates for range reports keep reverting to default dates which was confusing. The selected dates now retain their values.
Bug fixed where if there is exactly one employee in the company, then no employees will be listed
User is now notified when the emails have been sent
Sent emails recorded in audit log
The user can now change payments mid-year and see the results of any changes. There is the option to either:
Posts to Sort My Books now use TLS 1.2 security protocol
User is now notified when the journal has been posted
The Calculation dialogue in the Payroll screen was displaying incorrect USC calculation values. Note that this bug was display only and did not effect the actual calcuations used.
Sometimes this screen would time out, generating a crash.
If an invoice is selected that is not the default selected invoice, Cloudpay crashes.
A new tick box in the employee screen allows the new enhanced EWSS rate to be selected for eligible employees.
PAYE
There were no PAYE changes for 2022 in the Budget. All PAYE rates stay the same.
PRSI
Class A rate of employer PRSI is increasing from €398 to €410 per week.
USC
New USC Rates can be found here: https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-and-thresholds-of-usc.aspx
| 2015 | Rate | 2016 | Rate | 2017 | Rate | 2018 | Rate | 2019 | Rate | 2020 | Rate | 2021 | Rate | 2022 | Rate |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| On the first €12,012 | 1.5% | On the first €12,012 | 1% | On the first €12,012 | 0.5% | On the first €12,012 | 0.5% | On the first €12,012 | 0.5% | On the first €12,012 | 0.5% | On the first €12,012 | 0.5% | On the first €12,012 | 0.5% |
| On the next €5,564 | 3.5% | On the next €6,656 | 3% | On the next €6,760 | 2.5% | On the next €7,360 | 2% | On the next €7,862 | 2% | On the next €8,472 | 2% | On the next €8,675 | 2% | On the next €9,283 | 2% |
| On the next €52,468 | 7% | On the next €51,376 | 5.5% | On the next €51,272 | 5% | On the next €50,672 | 4.75% | On the next €50,170 | 4.5% | On the next €49,560 | 4.5% | On the next €49,357 | 4.5% | On the next €48,749 | 4.5% |
| On the balance | 8% | On the balance | 8% | On the balance | 8% | On the balance | 8% | On the balance | 8% | On the balance | 8% | On the balance | 8% | On the balance | 8% |
| 2011 & 2012 | 2013 & 2014 | 2015 | 2016 | 2017 |
2018 to 2022 |
|---|---|---|---|---|---|
| Individual aged 70 years or over. | Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. | Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. | Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. | Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. | Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. |
| Individuals who hold a full medical card (regardless of age). | Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. | Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. | Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. | Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. | Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. |
| 2% - on the first €10,036 | 2% - on the first €10,036 | 1.5% - on the first €12,012 | 1% - on the first €12,012 | 0.5% - on the first €12,012 | 0.5% - on the first €12,012 |
| The 4% rate applies to all income over €10,036 | The 4% rate applies to all income over €10,036 | The 3.5% rate applies to all income over €12,012 | The 3% rate applies to all income over €12,012 | The 2.5% rate applies to all income over €12,012 | The 2% rate applies to all income over €12,012 |
Emergency Tax
Like previous years, employees on emergency tax with a PPS Number will not receive any tax credits. They will also only get 4 weeks or one month of standard rate cut off point.
Two January pay dates were appearing for monthly payment frequencies set up, where the employee was paid on the second week of the month. No other payment frequencies were affected. The work-around was to ignore the second January pay date. This has now been fixed.
An incorrect total was appearing for some voluntary deductions on the payslip. This only effected some deductions entered in the Payroll screen, and did not effect any calculations.
PRSI was not being calculated for S class Directors being paid exactly €2166.67. Any such payslips were rejected as invalid, drawing the user's attention to the problem.
Facility to map elements and employees to CSO categories. A EHECS XML file can then be created and uploaded to CSO
A new Department report, that is also in the Desktop version, has been added.
The TWSS reconciliation menu option has been removed. Note that it is still possible to access this screen via this link:
https://www.cloudpay.ie/Revenue/TWSSRecFinalFacility to include a logo on Payslips. Note that at the moment this will not appear on emailed payslips, only via the Payslips with logo report in the reports screen.
New screen to allow various file formats to be output.
A new Payroll Summary report has been added, with a Range option.
A test facility has been added for users that would like to use the Revenue Production in Test (PIT)
Pay employee TWSS and TWSS reconciliation menu options have been move from Revenue to Ultility
The Beta warning has now been removed from the Sort My Books accounts screen.
You can now select which pay dates and employees you wish to email payslips to.
New payslip available with employee rate
Voluntary Deduction Range report fixed
New Payroll Summary report for people moving from Thesaurus
New SEPA report
Panel headings no longer scroll when scrolling data items
Users can now view and print all of their Cloudpay invoices from the Dashboard.
It is also possible to change your company name and address that we use for invoicing.
RPN Import grid was not displaying correctly. This is now fixed.
The TWSS subsidy was treated for tax like a social welfare payment. This meant that it was not taxed through payroll, like salary is.
This means that many employees may now owe tax incurred through TWSS.
This new facility will allow you to pay this tax without incuring any benefit in kind liability
A new facility is available in Cloudpay that will allow you to import and view the Revenue reconcilation details CSV file and correct any mistakes made.
You can complete the reconciliation process by logging into ROS. You will see a link that says TWSS Reconciliation, under Employer Services > Additional Services. Your reconciliation summary data is displayed.
If you are happy with the figures, click the Accept Reconciliation button. The Final phase is now finished for you. Otherwise, if there is a problem with the figures you can fix this by creating a corrections CSV file using the new facility, and uploading this to ROS.
Accountants, bookkeepers and bureaux can now bulk buy Cloudpay licences to resell to their clients.
Send a once-off payslip directly from the Payroll screen, once a payment has been processed.
a check box in the digital certificate screen 'This is a sub-user certificate that requires a TAIN' will allow Sub User Certs to be used.
Store and settings tabs added to Dashboard.
Main calculator icon enlarged and changed to a cirle with a plus sign. User icon enlarged.
Online payslips and Timesheets are now available for Cloudpay.
Guidance can be found here:
https://www.payback.ie/cloudpay/self-service-online-timesheets/PAYE
There were no PAYE changes for 2021 in the Budget. All PAYE rates stay the same.
PRSI
New 'E' Class PRSI for Ministers of the Church of Ireland paid under the Special Collection System. Class A rate of employer PRSI is increasing from €395 to €398 per week.
USC
New USC Rates can be found here: https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-and-thresholds-of-usc.aspx
| 2015 | Rate | 2016 | Rate | 2017 | Rate | 2018 | Rate | 2019 | Rate | 2020 | Rate | 2021 | Rate |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| On the first €12,012 | 1.5% | On the first €12,012 | 1% | On the first €12,012 | 0.5% | On the first €12,012 | 0.5% | On the first €12,012 | 0.5% | On the first €12,012 | 0.5% | On the first €12,012 | 0.5% |
| On the next €5,564 | 3.5% | On the next €6,656 | 3% | On the next €6,760 | 2.5% | On the next €7,360 | 2% | On the next €7,862 | 2% | On the next €8,472 | 2% | On the next €8,675 | 2% |
| On the next €52,468 | 7% | On the next €51,376 | 5.5% | On the next €51,272 | 5% | On the next €50,672 | 4.75% | On the next €50,170 | 4.5% | On the next €49,560 | 4.5% | On the next €49,357 | 4.5% |
| On the balance | 8% | On the balance | 8% | On the balance | 8% | On the balance | 8% | On the balance | 8% | On the balance | 8% | On the balance | 8% |
| 2011 & 2012 | 2013 & 2014 | 2015 | 2016 | 2017 |
2018 to 2021 |
|---|---|---|---|---|---|
| Individual aged 70 years or over. | Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. | Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. | Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. | Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. | Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. |
| Individuals who hold a full medical card (regardless of age). | Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. | Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. | Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. | Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. | Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. |
| 2% - on the first €10,036 | 2% - on the first €10,036 | 1.5% - on the first €12,012 | 1% - on the first €12,012 | 0.5% - on the first €12,012 | 0.5% - on the first €12,012 |
| The 4% rate applies to all income over €10,036 | The 4% rate applies to all income over €10,036 | The 3.5% rate applies to all income over €12,012 | The 3% rate applies to all income over €12,012 | The 2.5% rate applies to all income over €12,012 | The 2% rate applies to all income over €12,012 |
Emergency Tax
Like 2020, employees on emergency tax with a PPS Number will not receive any tax credits. They will also only get 4 weeks or one month of standard rate cut off point.
Use the new SMTP tab in the Dashboard screen to specify your own mail server settings.
When you've emailed the payslips, a message appears to let you know if it's been successful
The menu at the left of the screen now has divider lines to help you navigate more easily as more options are added.
The Employee modal screens (such as quick setup, BIK, RPN etc.) now do not disappear is clicked away from. The user now has to close the form to make it disappear.
TWSS Reconciliation CSV file creation utility is now available, under the new menu item at the left of the screen.
EWSS is now Live. EWSS submissions can now be made for employers who have registered via ROS.
Employers can also use the new Sweepback file creation facility for EWSS payments in July and August 2020.
Seven years ago, we had to close our support forum. Stopping the spammers had become a full time job so we had no option but to make the forum read only.
We are pleased to announce that the support fourm is back! This time only users with a Cloudpay account can submit and reply to posts. We believe that this will finally stop the spam.
Using the forum means that anyone else with the same query also benefits from the reponse.
Subdiy and taxable top up values are now issued by Revenue and can be imported into CloudPay via a CSV file.
This release now has a new Covid CSV import screen under the Revenue Menu. The Covid Calculator has also been amended to handle the new CSV values.
The Employer refund scheme has now been replaced by a new scheme, which is even more complex. This version of Cloudpay now has a new Covid Calculator accessable via the employee screen to help Employers determine the subsidy amounts.
A new element type of Covid-19 has been added. PRSI class '9' has also been added. Any employee assigned a PRSI class of '9' will have their payslip calculated using PRSI sub class J9 and the Revenue submission will also be J9.
The refund amount is €203/week
The 2% USC threshold ceiling has now been raised from €19,874 to €20,484, effective from 1 Jan 2020. This is In accordance with the Finance Bill 2020.
Employees may be updated to this new rate when you next import RPNs. Any new employees set up from 29 Feb 2020 onwards will have the new rate as the default rate.
New dsahboard shows summary information about your payroll and Cloudpay account.
If two payment frequencies had the same pay date, employees from both payment frequencies would appear in the report.
PAYE
There were no PAYE changes for 2020 in the Budget. All PAYE rates stay the same.
PRSI
Employer contributions for Class A and Class H have increased by 0.1% Employer and Employee contributions for all other classes stay the same.
IMPORTANT: The PRSI Rates from 1 February 2020 have changed. We were informed of this change by the Department of Welfare on 24 Dec 2019.
The Class A employer PRSI threshold will increase from €386 to €395 effective from 1 February 2020. As a result of this change Classes AX and AL will have different thresholds within 2020.
USC
New USC Rates can be found here: https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-and-thresholds-of-usc.aspx
| 2015 | Rate | 2016 | Rate | 2017 | Rate | 2018 | Rate | 2019 & 2020 | Rate |
|---|---|---|---|---|---|---|---|---|---|
| On the first €12,012 | 1.5% | On the first €12,012 | 1% | On the first €12,012 | 0.5% | On the first €12,012 | 0.5% | On the first €12,012 | 0.5% |
| On the next €5,564 | 3.5% | On the next €6,656 | 3% | On the next €6,760 | 2.5% | On the next €7,360 | 2% | On the next €7,862 | 2% |
| On the next €52,468 | 7% | On the next €51,376 | 5.5% | On the next €51,272 | 5% | On the next €50,672 | 4.75% | On the next €50,170 | 4.5% |
| On the balance | 8% | On the balance | 8% | On the balance | 8% | On the balance | 8% | On the balance | 8% |
| 2011 & 2012 | 2013 & 2014 | 2015 | 2016 | 2017 |
2018, 2019 & 2020 |
|---|---|---|---|---|---|
| Individual aged 70 years or over. | Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. | Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. | Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. | Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. | Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. |
| Individuals who hold a full medical card (regardless of age). | Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. | Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. | Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. | Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. | Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. |
| 2% - on the first €10,036 | 2% - on the first €10,036 | 1.5% - on the first €12,012 | 1% - on the first €12,012 | 0.5% - on the first €12,012 | 0.5% - on the first €12,012 |
| The 4% rate applies to all income over €10,036 | The 4% rate applies to all income over €10,036 | The 3.5% rate applies to all income over €12,012 | The 3% rate applies to all income over €12,012 | The 2.5% rate applies to all income over €12,012 | The 2% rate applies to all income over €12,012 |
Emergency Tax
Like 2019, employees on emergency tax with a PPS Number will not receive any tax credits. They will also only get 4 weeks or one month of standard rate cut off point.
It is now possible to set up the following payment frequencies:
Now the day of the month can be used (eg, pay on 13th of the month or the last or first day of the month etc.)
If a payment frequency is attempted to be altered after a payment has already been processed using the frequency, then a warning message appears.
Employees that have been paid, but had left still now appear in the employee grid in the Payroll screen, for dates that they have had a payment processed for. A new label like this left will appear next to their name so that you know they have left.
Elements with a Type of 'Health Insurance', now are Notional elements. CloudPay now works in the same way as the Desktop version for Health Insurance.
Employer No. now on email payslips
Multiple Users can now be set up per CloudPay account.
P30: Now rounded in exactly the same way as the Payroll Submission Request
Button at the top of the Payroll screen allows instant download of current processed payslip. If the employee has a Password set up, then the payslip will be password protected.
Gross to Net Range report
Totals only option for Gross to Net and Control summary range reports
Element and deduction details in the employee and payroll screen can now be toggled. Most of the time people do not need to see these extra columns so the option is now there to hide them. This also makes CloudPay more like the desktop version.
If an employee is selected in the employee or payroll screen or a company is selected in the company screen or a date in the payroll or submit payroll screen, the grid does not revert back to the top. The scroll position is retained.
Cosmetic: The shaded area sometimes fell short of the area it was meant to cover in the tabs in the Payroll screen.
Register of Employees
Payslip and copy per sheet
Payslip with employer no and employee address
View what actions have happened to your payroll data. This screen allows you to check that no unathorised actions have been applied to your data.
Keep track of what CloudPay changes have been made and bugs that have been fixed.