Have there been any updates to the payroll as of recently, ie PAYE modernisation, and if so what changes has it brought along as a result?
The most recent change came in 2019 with the introduction of the PAYE modernisation. It meant real-time reporting (RTR) as Revenue now follows the money. In other words, every time an employee receives a payment, Revenue must be informed on or before the day of payment. Otherwise, you may attract revenue attention and fines.