List of PAYE forms used by employers
Supplies of the following forms are issued to all employers who are registered for PAYE
- P13/P14 - Temporary/Emergency tax deduction card
- P45 - Four-part cessation certificate
- P45 Supplement - Particulars of payments made to a former employee since date of leaving which were not included on the original P45
Form P46 (PDF, 54KB) - Employer's notification to Revenue regarding commencement of a new employee
Form 12A (PDF, 150 KB) - To be completed by an employee who was not previously employed in the State.This should
only be completed and sent to Revenue after the employee has been allocated a PPS number
by the Department of Social and Family Affairs- Sample forms
Other forms issued by Revenue are
- Tax Credit Certificate - Employer copy of the certificate of tax credits and standard rate cut-off point
- P9/P11 - Tax deduction card (TDC) – Discontinued with effect from 1 January 2009
P11D (PDF, 42KB) - Return by employer of benefits, non-cash emoluments and payments not subjected to PAYE
provided to directors and certain employees- The below forms are to be completed by an employer when applying for registration
Forms issued by the Collector General include
- P9L/P11L - End-of-year forms lodged by "computer system" employers in cases where emergency or temporary basis was in operation at the end of the tax year or where an employee's PPS number is not known
- P30 Bank Giro/Payslip - Employer's monthly/quarterly remittance form (PAYE and PRSI contributions)
- P35 - Employer's annual declaration of liability for PAYE and PRSI contributions
- P35L - Employer's annual return of pay, PAYE, PRSI data, etc. in respect of each employee
- P35L/T - Employer's annual return of pay, PAYE, PRSI data, etc. in respect of each employee for whom the PPS number is not known
- P35LF - Employers annual return of total non-cash benefits provided to employees and certain information relating to employee pension product contributions.
- P60 - Employee's certificate of Pay, PAYE and PRSI contributions for the year
