Ireland

Introduction

Workday provides payroll management services for employers in Ireland. Part of this service will be delivered through Workday’s partner Remote. This document describes the standard product and service offering, the responsibilities of all parties and the country-specific elements required to run payroll for Irish employees.

Product Scope

This section outlines the standard Payroll features available under Workday GO Global Payroll provided by Remote.

Features

• Payroll processing for salaried and hourly employees (Full time and Part time)
  • Calculation of gross compensation items
  • Calculation of net pay, deduction, and employer contributions
  • Generating and storage of payslips
• Customer employee management (Starters and Leavers)
• Tax and other statutory filings (detailed filings can be found in the services section)
• Ability to add custom payroll calendars and schedules
• Reporting:
  • Gross to Net Report
  • Payroll cost reporting
  • Variance reporting
  • General Ledger summary and detailed reports
• Bank file generation for employee and statutory payments
• Ability to parallel test run payroll outputs Vs historical data to confirm accuracy during deployment

Responsibilities

This section outlines the standard responsibilities for Workday and the customer. These responsibilities apply across all payroll cycles.

Workday responsibilities.

Workday will:

• Provide the platform through which you maintain your employee, compensation, time-related and payroll processing data,
• Facilitate the collection and submission of your employee data and payroll inputs, onboard/offboard your employees for payroll processing,
• onboard/offboard your employees for payroll processing,
• Facilitate payroll and payroll tax transactions following your approval of payroll information for each payroll cycle,
• Calculate your employee payroll and its associated liabilities (including, but not limited to, taxes withheld, expenses, and other payroll related costs),
• Generate, and store payslips to your employees,
• Generate a bank file for payments (as applicable), and
• Provide additional adhoc services requested by you at Workday’s discretion, where such services fall within Workday’s suite of offerings.

Customer responsibilities

As the legal employer, you retain full responsibility for the employment relationship and for ensuring the accuracy of all information used to process payroll. Specifically, you are responsible for:

1. Employment Agreements & Compliance:
   • Owning the employment agreements with your employees and ensuring these agreements comply with applicable law,
   • Ensuring that the data held in the system accurately reflects all employment agreement terms (e.g., compensation, working hours, benefits, job classification).
2. Payroll Data Accuracy & Completeness:
   • Providing accurate, complete, and timely payroll data for each payroll cycle, including your employee details, compensation, time & attendance, benefits, pension information, bank details, and any stationary documents,
   • Validating all payroll-relevant data before each payroll run,
     supplying any information not captured in the system (such as taxable expenses, certain benefits, equity-related items),
   • Supplying any information not captured in the system (such as taxable expenses, certain benefits, equity-related items),
   • Review, approve and finalise payroll information generated,
   • Ensure you complete any payroll returns to tax agencies that were due for payroll tax liabilities incurred prior to using Workday GO Global Payroll provided by Remote,
   • Cancel any other payroll services of professional employee organizations or companies providing payroll-related services for your employees to be paid through Workday GO Global Payroll provided by Remote (cancellation must be prior to any official payroll run by Workday).
3. Workday Deployment & Configuration:
   • Providing complete and correct requirements during implementation,
   • Validating your Workday deployment and ensuring payroll outputs generated by Workday are correct,
     • Updating your Workday configuration as needed to maintain accurate payroll-related data flows.
4. Benefits & Pensions Responsibilities:
   • Managing all your employee benefits (including health insurance and pension schemes) in accordance with local legislative and regulatory requirements,
   • Ensuring all benefit-related earnings, deductions, and taxable/non-taxable benefit valuations are accurately recorded in the system.
5. Payments & Disbursements:
   
   • Using local bank files provided by the service to pay your employees their net pay,
   • Using local bank files provided by the service to pay local authorities payroll taxes and benefit contributions,
   • Coordinating directly with your bank to resolve any issues during the disbursement process.
6. Documentation & Authorisations:
   • Supplying all data and documents necessary to process payroll and statutory filings,
   • Executing agent authorisation for regulatory authorities for Remote to act on your behalf.
7. Employee Communication:
   • Communicating payroll outcomes and related information to your employees (accessible through Workday employee self-service if configured in your account),
   • Understanding that neither Workday nor Remote provides employee-facing support or communicates directly with your employees.

Workday Services Scope

Workday shall provide the following services as part of Workday GO Global Payroll provided by Remote:

Payroll management

Standard Payroll Processing:

• Review and validate payroll input data,
• Calculate payroll, in support of statutory requirements and applicable collective bargaining agreements, and notify affected customers, where applicable,
• Generate payroll reports and provide them to the customer.

New Starter Processing:

• Register new hires with local authorities (e.g. tax, public social security system),
• Set up customer employees in the payroll system and provide pro-rated salary calculations based on start date,
• Submit mandatory employment declarations/forms to government portals or agencies,
• Register customer employees for statutory benefits like pension, insurance, and other country-specific schemes,
• Complete all actions on or before payroll approval date.

Specific for Ireland:

• retrieve the employee’s Revenue Payroll Notification (RPN) from Revenue prior to the first payroll for application of tax credits and rate bands.

• set up the employee in the payroll system with start date, pay frequency, and PRSI classification; carry out pro-rated salary calculations where applicable.

• submit real-time payroll data to Revenue via Revenue Online Service (ROS) on or before each pay date, including Enhanced Reporting Requirements (ERR) submissions per pay period.

• apply PRSI class in line with Department of Social Protection guidelines based on employee status and earnings.

• where no occupational pension is offered, help support employer compliance with PRSA access obligations, such as enabling employee deductions if applicable.

• complete all payroll setup activities before the first pay date in support of Irish tax and social security regulations.

Terminations:

• Process terminations, including final payroll, payslip and calculations for termination and vacation pay,
• De-register customer employees with local authorities.

Specific for Ireland:

• update payroll records to reflect the customer employee’s termination date and final entitlements, including unused annual leave and statutory payments where applicable.

• process final payroll, including calculation of gross-to-net pay, deductions, and any outstanding balances.

• generate and deliver the final payslip and leaver documentation to the employee.

• submit the employee’s final payroll data, including the leaving date, to Revenue via the Revenue Online Service (ROS) on or before the final pay date.

• include Enhanced Reporting Requirements (ERR) submissions for any applicable benefits or expenses in the final pay period.

Ireland Pension Auto-Enrolment:

• The National Automatic Enrolment Retirement Savings Authority (NAERSA), operating through MyFutureFund (MFF), identifies eligible employees and issues an Auto-Enrolment Payroll Notification (AEPN) confirming to the service which employees must be enrolled.
• The service applies the statutory pension contribution rates of 1.5% for the employee and 1.5% for the employer through payroll.
• Enrollments and re-enrollments are triggered by AEPNs issued by NAERSA/MFF and are applied by the service in payroll in line with those notifications.
• Employees may opt out after six months of enrollment, within a statutory two-month opt-out window. Any employee contribution refunds are processed directly by NAERSA/MFF and are handled outside of payroll. Employer contributions are not refundable.
• The service reports the pension contributions through payroll and submits them to MFF.

Benefits Processing in Payroll:

• process payroll-related benefits, where applicable, based on customer-provided instructions and in accordance with Irish tax law and local compliance requirements, including collective bargaining agreements. Where any such instruction conflicts with legal requirements, the affected customer will be notified, who shall have final decision-making authority, provided that Workday reserves the right to terminate services if customers proceed with non-compliant instructions after notification.
• value, record, and report - through payroll-  taxable and non-taxable benefits (such as company vehicles, vouchers, or allowances) are in support of Revenue guidance,
• submit required benefit-related data under Enhanced Reporting Requirements (ERR) per pay period, where applicable,
• Note: Health benefit enrollment and scheme administration are not included in the scope of Workday GO Global Payroll provided by Remote.

Payment Files:

• prepare employee salary payments by generating standard bank files (SEPA).

Year-End Activities:

• submit employer year-end payroll reports to Revenue via Revenue Online Service (ROS), in support of applicable format and deadlines,
• distribute customer employee annual pay and tax summaries (i.e Employment Detail Summary) through appropriate channels(including via ROS).

Payslips:

• Create and deliver Payslips in the local and English language.

Reporting and analytics

Monthly Payroll Output / Reports

• Standard monthly reports:
  • Gross to net
  • Payslips
  • Salary list
  • Payment list
  • Authorities payments list
• Supplementary payroll run, where available

Recurring statutory filings & submissions:

• Prepare and submit required filings, including tax withholdings, social security, and other statutory contributions monthly, quarterly or annually, in support of local regulations.

Specifics for Ireland:

• In line with Ireland’s PAYE Modernisation framework, Remote will prepare and submit the following statutory filings to Revenue via the Revenue Online Service (ROS) after customer approval:

• Submitted to Revenue on or before each pay date, the PSR contains a detailed breakdown of:

  • Gross pay

  • PAYE, PRSI, and USC deductions

  • RPN-applied tax credits and standard rate cut-off points

  • Employee and employer PRSI contributions

  • Start and end of employment details, where applicable

  • Benefit-in-kind values and non-taxable payments reported under Enhanced Reporting Requirements (ERR)

• ERR submissions are included in each PSR where applicable, reporting non-taxable benefits and expenses (e.g. small benefits, remote working allowances, travel and subsistence reimbursements) in support of Irish Revenue guidance.

• Before each pay run, Remote will automatically retrieve the most current RPNs for all employees and apply up-to-date tax credits, USC cut-off points, and PRSI classes. RPN updates are reflected directly in payroll calculations and reported to Revenue in the PSR.

• At year-end, Remote will assist in the reconciliation of payroll data and submit final returns to Revenue. Employees will receive access to their Employment Detail Summary via ROS.

Service and support

Ongoing support:

• Support customers via chat and email with payroll-related questions, including input validation, and timelines.

Assigned contact:

• Dedicated Payroll Customer Success Manager (CSM), for customers with 100 payroll employees or more

Additional payroll services, (subject to additional charge)

Off-cycle payruns:

• Off-cycle simulations & payments, amendments or re-runs,
• First off-cycle payrun per month is included; additional payruns are chargeable.

Customized Reports:

• Tailor standard reports to meet specific business needs - adjusting data type, level of detail, frequency, and format based on system capabilities and limitations.

General Ledger (GL) Customized Report:

• Create a customized General Ledger Report based on the customer's chart of accounts and GL format.

Customized banking files:

• Setup and customisation of monthly bank files based on customer specific requirements and specifications,
• Monthly transmission and delivery of the configured bank files to designated recipients or systems