Employment Identifier

The Employment Identifier is a new field included on the Revenue Payroll Notification. 

The Employment Identifier is unique for each separate employment for an employee and will be used by Revenue to distinguish between:

• multiple employments for an employee with the same employer (dual employments)
  
  
• different periods of employments (where an employee ceases and re-commences employment with the same employer in the same year).

Please note: the setting of this Employment Identifier will be automated in Thesaurus Payroll Manager.

Dual employment

A dual employment occurs if an employer:

• has an employee on their payroll with two active employments and
  
  
• want to keep the two sets of pay separate on their payroll records.
  
  

The Employment Identifier will thus allow the ability to distinguish between the two employments when filing payroll submissions.

Continuous period of employment

The Employment Identifier that is given to an employee must remain the same for a continuous period of employment. It cannot be changed while the same employment is active. This applies even if the employment spans consecutive tax years.

Employment recommencement in the same tax year

An employee who ceases working for an employer and then recommences employment with the same employer again in the same tax year will be assigned a new Employment Identifier in order to distinguish between the two different periods of employment.