P30s – Employer Monthly Return
Details relating to submitting a P30 can be found on the Revenue website.
- Employers are required to submit and pay P30’s by 23rd of each month using Revenue On-line Service (ROS). This return relates to the previous months deductions i.e. August P30 is due for payment on 23rd
- The P30 gives the breakdown of taxes deducted through payroll each month such as PAYE, PRSI, USC and Local Property Tax (LPT) and should be submitted in that format. The amounts due is available from the computerised payroll system or tax deduction cards, whichever is in use.
- If there is a tax refund due to an employee which results in a negative PAYE/USC amount, you can insert a zero amount in one and offset the negative amount against the other. However, you can never offset a negative PAYE or USC amount against PRSI and this is always kept separate.
P35’s – Employer End of Year Return
Details relating to submitting a P35 can be found on the Revenue website.
- A P35 return is made to the Revenue on is 23rd February, if submitted via Revenue On-line Service (ROS) for the previous calendar year (Jan – Dec).
- The P35 gives details of all employees in your employment from January to December. The return gives a breakdown of all pay and deductions for PAYE, PRSI, USC and LPT for the year.
- The due date for P35’s and any balances due can be paid also. If the P30’s are paid in full each month, there is usually no balance due. Manual payrolls can also be submitted via ROS.
- If an individual is employed on a seasonal basis i.e. broken periods of employment, the total of all pay and deductions must be shown as one record
If you need any further information please email firstname.lastname@example.org or phone (01) 9104020.