GDPR & the right to rectification:

Under Article 16 of the GDPR, individuals have the right to rectify data that is inaccurate about them. An individual may also be able to have incomplete personal data completed. Although you may have already taken steps to ensure that the personal data was accurate when you first obtained it, this right imposes a specific obligation to reconsider the accuracy upon request.

What do we need to do?

If you receive a request from an individual to rectify their personal data, you should take reasonable steps to ensure that the data is accurate and rectified if necessary. The reasonable steps taken will depend on the nature of the personal data and what it will be used for. The more important the personal data is to be accurate, the greater the effort you should put into ensuring it’s accurate and if not, taking steps to rectify it.

When is data inaccurate?

The GDPR does not give a definition of the term accuracy. However, it states that personal data is inaccurate if it is incorrect or misleading in any way. It is the data controller's responsibility to ensure the personal data they manage is accurate and up-to-date.

Can we refuse to comply with the request for rectification for other reasons?

You can refuse to comply with a request for rectification if the request is excessive or manifestly unfounded, taking into account whether the request is repetitive in nature. There are two things you can do if you consider that a request is excessive or manifestly unfounded:

1) Request a “reasonable fee” to deal with the request
2) Refuse to deal with the request

You will need to justify your decision in either case. The reasonable fee should be based on the administrative costs of complying with the request. If you decide to charge a fee, it is advised that you contact the individual within one month. You do not need to comply with the request until you have received the fee.

In most cases, you cannot charge a fee to comply with a request for rectification. However, as noted above, if the request has been excessive or manifestly unfounded you may charge a reasonable fee to cover the administrative costs.

Related Articles:

GDPR & Payroll processing: Do I need consent from my client's employees?

BrightPay launch an employee payroll smartphone app.

GDPR: What you need to know

Are you missing out on our newsletter? We will not be able to email you without you subscribing to our mailing list. You will be able to unsubscribe at any time. Don’t miss out - subscribe today!

Thesaurus Payroll Software | BrightPay Payroll Software

Posted byHolly McHughinGDPR

PAYE Modernisation - The Facts

PAYE Modernisation is a mandatory payroll requirement that will be introduced from the 1st January 2019. It won’t change the way you calculate your PAYE information, it just means that you will need to send your data through to Revenue in real time. Every time you pay your employees (i.e. each pay period), you will need to submit PAYE information to Revenue, through an API link via your payroll software. This is compared to the current system where reporting is required just once a year at the payroll year end.

Employers should take steps to ensure their existing records are up-to-date and correct. Employer duties include:

• Register as an employer (for new employers).
• Take reasonable steps to verify the PPSN provided by employees, e.g. check it against:
• Public Services Card
• Tax Credit Certificate from a previous employment
• P45
• P60
• Any item of correspondence from Revenue quoting the PPS number. 
• If an employee does not hold a PPS number, advise them to contact the Department of Social Protection to apply for one.
• Register all employees with Revenue (i.e. P45(3) or P46 where the employee has no P45). Where the new employee has not worked in Ireland before, the employee must register the employment online using the Jobs and Pension service available in myAccount. The Jobs and Pension service can also be used by employees who are changing from one employment to another. Once the employment has been registered, Revenue will issue a tax credit certificate.
• Issue a P45 when an employee ceases employment and submit it to Revenue.
• Ensure that they have received an up-to-date tax credit certificate for each employee. The leaflet outlines the basis of tax which should be applied on the first payday of a new tax year in the event that an up-to-date tax credit certificate for that year is not received.
• Ensure that they hold a complete PAYE, PRSI and USC record for each employee at the end of the tax year.
  
  

PAYE Modernisation Compliant Software

To comply with PAYE Modernisation you will need to utilise fully compliant payroll software. BrightPay is working directly with Revenue to ensure this new real time process is as easy as possible for our customers. BrightPay is simple and easy to use payroll software that makes your payroll journey hassle free. With a 99% customer satisfaction rate and free customer support, Thesaurus and BrightPay are the payroll solutions to help you with PAYE Modernisation.

Free PAYE Modernisation Training

BrightPay has teamed up with Revenue as guest speakers to bring you free PAYE Modernisation training webinars throughout the year. Find out more on our events page or subscribe to our newsletters to ensure you never miss out on free training again.

Upcoming Webinars: Understanding and implementing the new legislation

The way in which we communicate and send payroll information to Revenue is changing. The objective of PAYE Modernisation allows for Revenue, employers and employees to access the most accurate, up-to-date information relating to pay and statutory payroll deductions.

Agenda:

• PAYE Modernisation: Understanding and implementing the new legislation for your clients
• Guest Speaker: Sandra Clarke (BCC Accountants)
• Guest Speaker: Sinead Sweeney (Revenue)

Places are limited - make sure to book your place now to avoid disappointment: 
Register for Payroll Bureau Webinar | Register for Employer Webinar

Related Articles

• Are You Ready For January 2019? PAYE Modernisation
• PAYE Modernisation – What do these changes mean for you?
• Revenue moves to PAYE Modernisation / Real Time Reporting

Posted byHolly McHughinPAYE Modernisation

The ins and outs of PAYE Modernisation

The objective of PAYE modernisation is to deliver Real Time Information (RTI) so that Revenue, employers and employees have up-to-date information relating to tax deductions and pay. This will improve the transparency and understanding of the PAYE system for all stakeholders. For example, this will ensure that the right tax deduction is made at the right time from the right employees and that employers pay over the correct tax deduction and contribution for every employee.

SMART PAYE sets out the key design principles of the project. The project will meet its objectives while also ensuring the benefits to all stakeholders by working to these principles.

What are the benefits?

For Revenue:

• Statutory in-year returns
• Making compliance easier
• Accurate up-to-date income details
• Reduced customer contacts
• Timely targeted interventions
  
  

For an Employer:

• Seamless integration into payroll
• Minimise employer cost to comply
• Abolition of P30s, P45s, P60s and end of year returns
• Right tax paid on current due dates
• Time savings
  
  

For an Employee:

• Simplified online services
• Maximise use of entitlements
• Automatic end of year review
• Real time accurate data
• Transparency
  
  

Related Articles:

• PAYE Modernisation – What do these changes mean for you?
• Are you ready for PAYE Modernisation?
• What do I need to know about PAYE Modernisation? 

Thesaurus Payroll Manager | BrightPay Payroll Software

Posted byHolly McHughinPAYE Modernisation