FAQs on P35 Declarations
- What methods are available to submit P35 returns?
- How can I register for ROS?
- What must I enclose when returning my P35 to your office?
- What details do I return on the P35LF?
- Do I need to complete the new P35 LF for each employee?
- Should I return the P35 LF if it doesn't apply to me?
- Does my computer payroll need to be ROS compatible to file my P35 on ROS?
- Are employers required to enter the amount of medical insurance contributions paid for each employee on the P35L/P35L/T?
- If no medical contributions have been made for the employees should I leave the fields on the P35L/P35L/T forms blank?
- How can management payroll be processed separately from staff details on the P35?
- Can I photocopy the P35 Declaration, P35 LF's P35L's and P35L/T's in order to complete my return?
- Do I include Directors on my P35?
- If I had a family member working for me during the year do I include him/her on the P35?
- If I had no employees during the tax year am I still obliged to file a P35 return?
- If I had no employees during the tax year and will not have any employees in the future how do I cancel my employer registration?
- If an employee left during the tax year must I include him/her on my P35?
- Where do I get P60's for issue to my employees?
- Where do I get ROS and paper P45's?
- If an employee left before the end of the tax year should I give him/her a P60?
- If an employee commenced with me during the tax year do I include PAYE/PRSI details from his previous employment on my P35?
- If an employee was with me for two separate periods or more during the tax year do I make two separate entries on the P35 or do I combine the two details into one entry?
- If I have an employee with a PPS (formerly RSI number) who is not listed on the P35L what do I do?
- If I hold a PAYE exclusion order certificate for an employee do I include him/her on my P35?
- If I take on an employee without a PPS No. who should he/she contact?
- When returning my P35 to your office do I enclose copies of the completed P60's?
- When returning my P35 to your office do I enclose my completed Tax Deduction Cards?
- I am on a Direct Debit for PAYE and PRSI and have an overpayment at the end of the tax year. How do I claim back this overpayment?
- If an employee had more than two classes of PRSI during the tax year where do I show the extra classes?
- If I forward a cheque before the due date without the P35 will I avoid the penalty for late return?
- What is "Gross Pay"/"Net Pay"?
- If I made a mistake on my original P35, which has already been submitted to your office, how can I rectify that mistake now?
- If my Employer Number changed during the tax year what should I do?
- If I did not receive a Tax Deduction Card for one of my employees, how can I obtain one?
- How do I join the Direct Debit scheme/change my monthly Direct Debit?
- If my P35 is ready for submission but I don't have the outstanding balance to send with it, should I hold onto the return until I have the money and then send both of them together?
- If I require further P35/P60 stationery who should I contact?
- If I wish to change my mailing address whom should I contact?
1. What methods are available to submit P35 returns?
There are two methods available to submit P35 returns:
Paper Return: If a manual payroll is used a paper return consisting of an original P35 Declaration original P35L(s) P35 LF'(s) and P35L/T(s) should be submitted.
Revenue On-Line Service: ROS provides the facility to securely file the P35 Return on-line and to pay any balance due on-line by laser or ROS debit instruction. The P35 Return can be filed via ROS if a ROS compatible computerised payroll or a manual payroll is used. ROS customers receive instant acknowledgment of returns and have on-line access to tax information 24 hours a day. P30 payments can also be made electronically via ROS.
2. How can I register for ROS?
ROS has a simple three-step registration process. From the ROS homepage Click "How to register as a ROS customer" and follow the three step process. You will be issued with a Digital Certificate when you have completed the three steps. Your Digital Certificate enables you to access ROS and utilise its full range of services. It is advisable to register well in advance of the due date for the filing of the P35 i.e. 15 February. The process to register for ROS takes about 8 working days.
3. What must I enclose when I am returning my paper P35 to your office?
Paper Return: If you are filing manually the returns should consist of an original P35 Declaration, an original P35LF if relevant, original P35L(s) and original P35LT(s)
P35L: Details of employees with PPS numbers.
P35L/T: Details for employees for whom the PPS number is not known. The full name, private address, date of birth and mother's surname at birth must be provided in respect of these employees.
4. What details do I return on the P35LF?
P35LF: The P35LF is used to record:
- Total Benefit in Kind for all employees.
- The total number of employees contributing to pension products and the total amounts contributed by the employees.
- The total number of employees for whom the employer made a contribution to the pension products, and the total amount contributed by the employer.
5. Do I need to complete a P35LF for each employee?
No. The total amount only is required on the P35LF.
6. Should I submit the P35LF if it doesn't apply to me?
No. There is no need to return the blank form.
7. Does my computer payroll need to be ROS compatible to file my P35 on ROS?
Yes. Your payroll must be compatible with ROS. ROS provides a specification to software payroll providers, which enables them to render their software compatible with the ROS system. Once enabled, employers and agents who have completed their return using the software, can upload it through ROS. The specification is available on the ROS homepage under System Requirements.
To ensure that your payroll package includes the facility to file P35 return through ROS please contact the payroll package provider.
8. Are employers required to enter the amount of medical insurance contributions paid for each employee on the P35L/P35L/T?
Yes. On the P35L and P35L/T there is an additional field for medical insurance paid by the employer. The amount of premium paid by the employer to the insurance provider plus the amount paid over to Revenue i.e. tax relief at source, should be recorded for each employee.
9. If no medical contributions have been made for the employees should I leave the fields on the P35L and P35L/T forms blank?
Yes. The relevant fields should be left blank.
10. How can management payroll be processed separately from staff details on the P35?
Ideally, all details should be filed on the same Return. However, if necessary staff details can be filed with the Original Return and details for management filed as a Supplementary Return. Both returns should be submitted by the 15 February deadline.
11. Can I photocopy the P35 Declaration, P35 LF's, P35L's and P35L/T's in order to complete my return?
No. Only originals can be processed. Additional forms can be requested by contacting the Employers Information and Customer Service at 1890 254 565 - International Callers should telephone + 353 67 63400. Email p35helpline@revenue.ie
12. Do I include Directors on my P35?
Yes. When a company is set up, the company must register as an employer and operate PAYE/PRSI on the pay of directors even if there are no employees.
13. If I had a family member working for me during the year do I include him/her on the P35?
Yes. All persons in your employment during the tax year must be included on the P35 unless you hold an exclusion order certificate.
14. If I had no employees during the tax year am I still obliged to file a P35 return?
Yes. You are obliged to file a return. The P35 Declaration form should be completed indicating a zero liability (Enter "0" on the P35 Declaration) and the formal declaration must be signed. In these cases P35L/P35LT /P35LF need not be returned.
15. If I had no employees during the tax year and will not have any employees in the future how do I cancel my employer registration?
To cancel your employers registration you should contact your local Tax District.
Tax Registration Cancellation Notification form TRCN1 (PDF, 51KB)
16. If an employee left during the tax year must I include him/her on my P35?
Yes. All persons in your employment during the tax year, including those who left, even if that employee had no tax liability, must be included on the P35. The only exceptions to this are where you hold an exclusion order certificate.
17. Where do I get P60s for issue to my employees?
Customers/agents who submit their P35 returns on ROS can now print their own P60's on blank A4 paper. When using ROS it is now possible to print the P60's using the 'Print P60' option on both the online and offline facility. You can also download the P60 template from the ROS website - www.ros.ie - and go to downloads on the home page. Employers who submit their P35 returns on paper are issued manual P60s with their P35 packs in November/December. You can order extra P60s by contacting the Employers Information and Customer Service e-mail: p35helpline@revenue.ie, by phoning the Employers Information and Customer Services at 1890 254565. International Callers should contact + 353 67 63400 or by writing to the Employers Information and Customer Services, Revenue Commissioners, Nenagh, Co. Tipperary.
18. Where do I get ROS/ paper P45's?
P45s can be obtained from Forms and Leaflets @ 1890 306706 or by emailing custform@revenue.ie. The employer's registration number should always be quoted.
19. If an employee left before the end of the tax year should I give him/her a P60?
No. P60’s should only be given to employees in employment with the employer on the 31st December.
20. If an employee commenced with me during the tax year do I include PAYE/PRSI details from his previous employment on my P35?
No. Only details relating to the person’s employment with you should be included on your P35 Return.
21. If an employee was with me for two separate periods or more during the tax year do I make two separate entries on the P35 or do I combine the two details into one entry?
If you had an employee for more than one period during the tax year, combine the details for all periods and enter the aggregate for all periods under each heading on the P35 listing.
22. If I have an employee with a PPS number (formerly RSI number) who is not listed on the P35L what do I do?
Any employee not listed on the P35L should be entered on a blank line on the P35L giving the required details for the tax year.
23. If I hold a PAYE exclusion order certificate for an employee do I include him/her on my P35?
No. There is no need to return the employee with an exclusion order certificate on the P35L. If the employee has a PRSI liability, any PRSI contributions due are remitted directly to the Department of Social Protection.
24. If I take on an employee without a PPS. No. whom should he/she contact?
He/she should contact their local DSFA office where they reside in order to get a PPS number. List of offices is available on the Department of Social Protection website
or email cis@welfare.ie
25. When returning my P35 to your office do I enclose copies of the completed P60's?
No. Both copies of the P60 should be given to the employee.
26. When returning my P35 to your office do I enclose my completed E-Tax Deduction Cards?
No. E-tax deduction cards or other payroll records should be held by the employer for six years after the end of the tax year to which they refer.
27. If I have an overpayment on my P35 at the end of the tax year. How do I claim back this overpayment?
If making the return on ROS you can claim the refund on the 'P35 Refund Claim' screen. If you are making the return on paper the overpayment can be claimed by entering the amount at line E on the P35 Declaration. If the return has already been submitted a refund can be claimed by writing to P35 Overpayments Section, Collector General, C/o Sarsfield House, Limerick or by emailing cgp35processinggroup@revenue.ie
28. If an employee had more than two classes of PRSI during the tax year where do I show the extra classes?
Up to four classes can be included on the P35 listing and are also available on ROS.
29. If I forward a cheque before the due date without the P35 will I avoid the penalty for late return?
No. If your return is not received by the due date of 15th February, you risk being penalised.
30. What is 'Gross Pay'/'Net Pay'?
'Gross Pay' is total pay before any deductions and includes all wages, salaries, bonuses, overtime, commission, holiday pay, etc.
'Net Pay' is Gross Pay less any ordinary superannuation contributions made by the employee which are allowable for income tax purposes (i.e. to a fund or scheme which has been approved by the Revenue Commissioners) and which are deducted from pay by the employer. PAYE must be operated on the total net pay.
31. If I made a mistake on my original P35, which has already been submitted to your office, how can I rectify that mistake now?
Mistakes on the original P35 Return or updated details can be corrected on a Supplementary/Amended P35 Form. A supplementary return applies where an employee was omitted from the original P35 return already returned. Supplementary returns should be returned to Office of the Collector General Employers P35 File Area, PO Box 354 Freepost, Limerick.
An amended P35 return is used where the employer wishes to change the details relating to an employee/s already returned. Amended returns should be returned to P35 Amendment Section, Collector General, C/o Sarsfield House, Limerick. email: cgp35processinggroup@revenue.ie.The form can be obtained by contacting the Employers Information and Customer Services at 1890 254565. International Callers should contact + 353 67 63400 or by e-mailing - P35helpline@revenue.ie.
ROS filers can submit amended or supplementary details on-line but the employer/agent should wait for a receipt for their original P35 return in their ROS inbox before attempting to file the amended/supplementary P35.
32. If my Employer Number changed during the tax year what should I do?
If your employer number changed during the year then the pay, tax and PRSI details up to the changeover date should be returned under the old employer registration number and the pay, tax and PRSI details for the remainder of the tax year should be returned under the new registration number. A separate completed return including P35 Declaration must be made in respect of each Registration Number.
33. If I did not receive a Tax Credit Certificate/P2C for one of my employees, how can I obtain one?
You can obtain a Tax Credit Certificate/P2C by contacting your local Tax District in order to ensure that the employee is set up under your employer number -
To have a Tax Credit Certificate/P2C re-issued you can call the Employers Information and Customer Services Lo call 1890 254565. International callers should contact + 353 67 63400 or e-mail p35helpline@ revenue.ie
Tax Deduction Cards are no longer being issued by Revenue. There is a template E-Tax deduction Card available on this website.
34. How do I join the Direct Debit scheme/change my monthly Direct Debit?
This can be done by contacting the Direct Debit Section, Collector General, Sarsfield House, Limerick. E-mail: cgdd@revenue.ie or download the leaflet CG7 Direct Debit
35. If my P35 is ready for submission but I don't have the payment to accompany it?
If it is near the due date i.e. 15 February, file your P35 return straight away. If you are experiencing cash flow difficulties and you wish to set up an instalment arrangement you should contact Customer Service, Collector General, Sarsfield House, Limerick at 1890 20 30 70.
36. If I require further P35 stationery who should I contact?
You can contact the Employers Information and Customer Services on 1890 254565 or e-mail p35helpline@revenue.ie
37. How can I change my mailing address if I have to?
There are two methods of changing your mailing address. There is an option on the P35 Information leaflet, that you can complete and return with your P35 or write to the Employer Information and Customer Service Unit, Revenue Commissioners, Government Offices, Nenagh, Co. Tipperary. Email: P35 helpline@revenue.ie