P35 End Year Returns

Introduction

Each registered employer in Ireland is obliged by law to account each year for the PAYE/PRSI deducted from his or her employees. A special return, which is commonly known as a P35 return, is used for this purpose.

Please note that the final date for returning your completed P35 for year ended 31st December is the 15th February of the following year.

Returns should be sent to: Employers P35 Area, PO Box 354, Limerick.

Employers who file their returns manually are supplied with P35 stationery by the Revenue Commissioners in November/December of each year. The Employers Call Centre is available at 1890 254565 (International Customers + 353 67 63400) to deal with any queries or problems employers may have completing the forms.

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Electronic Filing of P35 Returns

The Revenue On-Line Service (ROS) provides the facility to submit P35 Returns on-line. No paper forms are required. The P35 employee details can be completed on-line (less than 15 employees only) or off-line. It also provides the facility to print P60s for employees and copies of the P35 declaration and employee details. The offline version has a "rollover" feature that enables all relevant data from the current year to be automatically pre-filled on the return for the following year. ROS customers receive instant acknowledgement of returns and have on-line access to tax information 24 hours a day. Payments can also be made electronically via ROS.

The Customer Information Facility in ROS enables customers to view details of their Revenue Account including details of returns and payments. In order to register for ROS all you need to do is click on Revenue On-Line Service (available on our homepage), click on "How to become a ROS customer" and simply follow the instructions. Employers and agents can explore a number of features of ROS including demos and Frequently Asked Questions from the ROS homepage.

Note: Please allow sufficient time to register and file by the deadline.

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Employers with Computer Payrolls

Employers with computer payrolls can submit their P35 Returns via ROS if the payroll package is ROS compatible.

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. View the ROS file formats

To confirm that a payroll package includes the facility to file the P35 return through ROS please contact the payroll package provider.

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Employers with Manual Payrolls

If a manual payroll is used the P35 Return can be made via ROS or on paper. If returning on paper the original P35 Declaration must be returned together with the original paper listings.

Agents are advised to request the original forms from their clients in good time to complete the returns and file them by the February 15th deadline. Where large numbers of requests for additional and replacement stationery are made close to the deadline, agents and employers may experience some delay in receiving these forms and as a consequence, miss the deadline.

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Employers with No Employees

A return indicating zero liability must be made for registered employers who had no employees or directors under the relevant registration number during the tax year. Enter "0" on the P35 Declaration. Do not leave blank.

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Accurate Completion

Employers and practitioners can greatly assist Revenue to achieve accurate and timely processing of returns by:

  • Ensuring the forms and giro are only used for the employer to whom they are issued. This is because each form is pre-coded with details unique to the specific employer.
  • Returning the original forms only (not photocopies). The computer technology used by Revenue to process returns is designed to operate with original forms only. Additional forms can be obtained by contacting the Employers Call Centre at 1890 254565 (International Customers +353 67 63400) (or email employerhelp@revenue.ie.)
  • Entering the correct PPS number for each employee on the P35 Listing.
  • Fully completing each form.

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Amended/Supplementary P35's

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 returns 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,
Sarsfield House,
Limerick.

The form can be obtained by contacting the Employers Call Centre at 1890 254565. International Callers should contact + 353 67 63400 or by e-mailing P35helpline@revenue.ie. ROS filers can submit amended or additional 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.

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