P35 FAQs

  1. What methods are available to submit P35 returns?
  2. How can I register for ROS?
  3. What must I enclose when I am returning my P35 to your office?
  4. Importance of Recording the Correct PPS Number for Employees
  5. What details do I return on the P35LF?
  6. Do I need to complete a P35LF for each employee?
  7. Should I submit the P35 LF if it doesn't apply to me?
  8. Does my computer payroll need to be ROS compatible to file my P35 on ROS?
  9. Can I file my P35 Return on Disk?
  10. Are employers required to enter the amount of medical insurance contributions paid for each employee on the P35L/P35L/T?
  11. If an employer has not paid medical insurance premiums (as a benefit) for an employee(s), should the fields on the P35L and P35L/T be left blank?
  12. How can management payroll be processed separately from staff details on the P35?
  13. As a non-mandatory eFiler, can I photocopy the P35 Declaration, P35 LF's P35L's and P35L/T's in order to complete my return?
  14. Do I include Directors on my P35?
  15. If I had a family member working for me during the year do I include him/her on the P35?
  16. If I had no employees during the tax year am I still obliged to file a P35 return?
  17. 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?
  18. If an employee left during the tax year must I include him/her on my P35?
  19. Where do I get P60s for issue to my employees?
  20. Where do I get ROS P45 (parts 2, 3 & 4) paper and paper P45s?
  21. If an employee left before the end of the tax year should I give him/her a P60?
  22. If an employee commenced with me during the tax year do I include PAYE/PRSI/ USC/LPT details from his previous employment on my P35?
  23. 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?
  24. If I have an employee with a PPS number who is not listed on the P35L what do I do?
  25. If I hold a PAYE exclusion order certificate for an employee do I include him/her on my P35?
  26. When returning my P35 to your office do I enclose copies of the completed P60s?
  27. When returning my P35 to your office do I enclose my employee payroll records?
  28. 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?
  29. If an employee had more than two classes of PRSI during the tax year where do I show the extra classes?
  30. If I forward a payment before the due date without the P35 will I avoid the penalty for late return?
  31. What is 'Gross Pay for USC purposes’ / 'Total Taxable Pay' / ‘Gross Pay for employee PRSI purposes’ ?
  32. If I made a mistake on my original P35, which has already been submitted to your office, how can I rectify that mistake now?
  33. If my Employer Number changed during the tax year what should I do?
  34. How do I join the Direct Debit scheme/change my monthly Direct Debit?
  35. If my P35 is ready for submission but I don't have the payment to accompany it, what should I do?
  36. If I require further P35 stationery who should I contact?
  37. How can I change my mailing address?
  38. If I take on an employee without a PPS number whom should he/she contact?
  39. When am I required to deduct Local Property Tax at source from any of my employees?
  40. How do I account for Illness Benefit paid to an employee?
  41. Maternity Benefit payable from the Department of Social Protection (DSP) from 1 July 2013 is taxable in full. Are employers to include figures for Maternity Benefit on the P35L?
  42. What is a Pension Tracing Number?
  43. What is the "Employee is Exempt from PRSI in Ireland" field?

1. What methods are available to submit P35 returns?

There are two methods available to submit P35 returns:

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 debit /credit card 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. The extended P35 filing date for ROS customers who pay & file electronically is 23rd February. The monthly P30 filing date is extended to 23rd of the month following the month in which the emoluments were paid for e-filers who pay and file electronically.

Paper Return: If a manual payroll is used a paper return consisting of an original P35 Declaration, original P35L(s), P35 LFand P35L/T(s) should be submitted.

Mandatory eFilers. The penalty for a specified taxpayer not making an electronic payment or filing a return is €1,520. (Section 917EA(7), Taxes Consolidation Act, 1997). For example in each instance where the taxpayer does not pay electronically the penalty is €1,520 and in each instance where the taxpayer does not file electronically the penalty is €1,520.

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2. How can I register for ROS?

ROS has a simple three-step registration process. From the Revenue homepage Click "Register for ROS" 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 (extended date for ROS customers who pay and file is 23rd February).

The process to register for ROS takes about 8 working days.

If you experience any difficulty with the registration process, you should contact the ROS Helpline at 1890 201106 or if calling from outside Ireland + 353 1 7023021.

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3. What must I enclose when I am returning my P35 to your office?

P35L: Details in respect of employees with PPS numbers.

P35L/T: Details in respect of 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.

Paper Returns: If you are filing on paper the returns should consist of an original P35 Declaration, an original P35LF if relevant, original P35L(s) and original P35LT(s). The declaration must be signed, dated and provide a contact phone number.

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4. Importance of Recording the Correct PPS Number for Employees

When filing the P35 Return it is the important to record the correct PPS number for each employee on the return. This will ensure that an employee's details are updated correctly to the Revenue and Department of Social Protection (DSP) computer systems with the minimum of delay. The PPS number should match the PPS number on the most recent Tax Credit Certificate issued by Revenue to the employer.

5. What details do I return on the P35LF?

P35LF: The P35LF is used to record:

  • Taxable Benefits including information in relation to medical insurance -Total Benefit in Kind for all employees.
  • Pension Products. The total number of employees contributing to Pension Products and the total amounts contributed by their employees. Also, the total number of employees for whom the employer made a contribution, and the total amount contributed by the employer.

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6. Do I need to complete a P35LF for each employee?

No. The total amount only is required on the P35LF.

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7. Should I submit the P35LF if it doesn't apply to me?

No. There is no need to return the blank form.

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8. Does my computer payroll need to be ROS compatible to file my P35 on ROS?

To upload the P35 Return through ROS directly from a computerised payroll the 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 confirm that a payroll package includes the facility to file P35 return through ROS please contact the payroll package provider.

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9. Can I file my P35 Return on disk?

No. Employers may only file P35 returns on ROS or Paper (for those not designated as mandatory e-filers).

If you are not registered for ROS please see question "How can I register for ROS?" Or alternatively, select ROS on www.revenue.ie.

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10. 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 a field for 'Medical Insurance Premium eligible for tax relief 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 subject to the current limits* .

Please remember to enter Euro only, no decimal points or cent.

For more information see * pdfMedical Insurance relief – Information for Employers (PDF, 249KB).

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11. If an employer has not paid medical insurance premiums (as a Benefit) for an employee(s), should the 'Medical Insurance Eligible for Tax Relief paid by the Employer' fields on the P35L and P35L/T be left blank?

Yes. The relevant fields should be left blank.

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12. How can management payroll be processed separately from staff details on the P35?

It is possible for Employers to run 2 payrolls, then on upload multiple files can be selected at "add file" stage, totals will amalgamate and create one declaration. If the employer is not happy with this, the second file must be created as a supplementary when closing off at year end. ROS will not accept a second original file and it is not sufficient to just name it supplementary. Returns should be submitted by the 15 February deadline (extended date for ROS customers who pay and file is 23rd February).

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13. As a non-mandatory eFiler 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 Collector General’s Office on 1890 20 30 70 Extension 24897 - International Callers should telephone + 353 61 488 000.

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14. 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/USC/ LPT (if applicable) on the pay of directors even if there are no employees.

A P35 must be returned giving details of pay, tax, PRSI etc. for the directors as well as any employees.

In the case of a limited company with no employees other than the Proprietary Directors a nil P35 Return must be filed even where the directors are not in receipt of emoluments from the company.

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15. 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.

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16. 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 either electronically for designated e-filers or on paper for non-mandatory eFilers.

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17. 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 you are a designated e-filer you or your Agent can cancel your Employer registration on ROS.

If you are a paper filer and wish to cancel your Employer registration you should send a completed form TRCN1 to your local Tax District (contact details can be found by using the Contact Locator on the Revenue website).

The TRCN1 can be downloaded at: pdfTax Registration Cancellation Notification form TRCN1 (PDF, 176KB).

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18. 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.

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19. Where do I get P60s for issue to my employees?

Revenue no longer provides P60 stationery for employers to print P60s for their employees. Employers must print P60s on their own stationery.

For the year 2010 onwards, employers must print the P60 form on their own blank stationery. A Revenue approved template of the P60 is available on the Revenue On-line Service [ROS]. The template is also available through ROS for ROS filers. Payroll Software providers also provide a Revenue approved template.

If you wish to complete the P60s manually:

Using the template on ROS, you should print the P60s on your own blank stationery. You can then handwrite the employee details if you wish.

Any queries please call the Employers Helpline at 1890 25 45 65.

If calling from outside the Republic of Ireland please call + 353 1 702 3014.

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20. Where do I get ROS P45 (parts 2, 3 & 4) paper and paper P45s?

ROS P45 (parts 2, 3 & 4) paper and paper P45s can be obtained from:

Revenue's Forms & Leaflets Service (24 hour service) Telephone 1890 30 67 06. If calling from outside the Republic of Ireland please phone + 353 1 702 3050.

e-mail: custform@revenue.ie

The employer's registration number should always be quoted.

To obtain a paper P45, you must be a non-mandatory eFiler.

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21. 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.Employers should give employees a P45 when they cease employment.

Note: An employee who ceases employment on 31 December should be given both a P60 and a P45.

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22. If an employee commenced with me during the tax year do I includeinclude PAYE/PRSI/ USC/LPT 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.

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23. 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 P35L.

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24. If I have an employee with a PPS 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.

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25. If I hold a PAYE exclusion order certificate for an employee do I include him/her on my P35?

Yes. You should return all employees who hold an exclusion order certificate on the P35L, where the employee is paid from an Irish payroll. Any PRSI deducted from salary should be recorded on the P35L. Please tick the relevant box on the P35L to indicate if an exclusion order applies. If an employee is paid from a foreign payroll the employee should not be included on the P35. If the exclusion order does not apply for the full year, you should mark the employee P35L record as an exclusion order case. The Taxable Pay, Tax deducted, Gross Pay for USC purposes and USC Deducted should relate to the part of the year which is not covered by the exclusion order. In relation to PRSI, the 'Gross Pay for Employee PRSI purposes' and PRSI deducted should relate to the full year.

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26. When returning my P35 to your office do I enclose copies of the completed P60s?

No. A form  P60 should be provided to the employee only.

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27. When returning my P35 to your office do I enclose my employee payroll records?

No. However,  all payroll records should be held by the employer for six years after the end of the tax year to which they refer.

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28. 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?

E-filers should claim back any overpayment by completing the ‘Total Refund Amount’ field on the P35 declaration on ROS.

For paper filers an overpayment may be claimed by completing line G on the P35 Declaration. If this was overlooked when making the end of year return a refund can be claimed by writing to P35 Overpayments Section, Collector General, C/o Sarsfield House, Limerick or by emailing: P35processing@revenue.ie

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29. 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 P35L.

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30. If I forward a payment 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 (extended date for ROS customers who pay and file is 23rd February), you risk being penalised.

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31. What is 'Gross Pay for USC purposes’/'Total Taxable Pay' / ‘Gross Pay for employee PRSI purposes’?

'Gross Pay for USC purposes' is gross pay before any deductions and includes all wages, salaries, notional pay, bonuses, overtime, commission, holiday pay, etc. USC must be operated on Gross Pay before pension contributions. All payments from DSP, including Illness Benefit are excluded from Gross Pay for USC purposes.

'Total Taxable 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 taxable pay. Taxable Pay includes taxable Illness Benefit.

'Gross Pay for employee PRSI purposes' is gross pay plus notional pay (or benefit in kind) if applicable. PRSI is also fully chargeable on payments made by the employee to approved superannuation, PRSA or ARF funds and approved Permanent Health Insurance schemes.

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32. 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 by filing a Supplementary or Amended P35/ P35L return.

A supplementary return applies where an employee was omitted from the original P35 return. An amended P35 return is used where the employer wishes to change the details relating to employee(s) already returned.

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.

For Paper filers, Supplementary returns on official P35 stationery, should be returned to Office of the Collector -General, Employers P35 File Area, PO Box 354, Freepost, Limerick.

Amended returns should be returned to P35 Amendment Section, Office of the Collector-General, Sarsfield House, Limerick. The form can be obtained by contacting 1890 20 30 70, Extension 24897. International callers should contact + 353 61 488 000.

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33. 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, USC, PRSI and LPT (if applicable) details up to the changeover date should be returned under the old employer registration number and the pay, tax, USC, PRSI and LPT (if applicable) 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.

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34. How do I join the Direct Debit scheme/change my monthly Direct Debit?

Employers who pay and file electronically, should use the ROS facility to set up Direct Debit payments or to adjust the amount of their monthly Direct Debit payments.

Paper filers should contact the Direct Debit Section, Office of the Collector-General, Sarsfield House, Francis Street, Limerick. E-mail:cgdd@revenue.ie.

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35. If my P35 is ready for submission but I don't have the payment to accompany it, what should I do?

You should file your P35 return on or before the due date i.e. 15 February, (extended date for ROS customers who pay and file is 23 February). If you are experiencing cash flow difficulties and you wish to set up an installment arrangement you should contact Customer Service Unit, Office of the Collector -General, Sarsfield House, Limerick at 1890 20 30 70.

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36. If I require further P35 stationery who should I contact?

You can contact 1890 20 30 70, Extension 24897. International callers should contact + 353 61 488 000.

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37. How can I change my mailing address?

Mandatory e-filers can change address on their profile page on ROS.

For paper filers, there is an option on the P35 Information leaflet, which you can complete and return with your P35 or write to the Customer Service Unit, Office of the Collector -General, Sarsfield House, Francis Street, Limerick. e-mail: cgcustserv@revenue.ie

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38. If I take on an employee without a PPS number whom should he/she contact?

He/she should contact their local DSP office where they reside. On receiving a PPS number the employee should contact his/her Revenue office immediately to arrange to have a Tax Credit Certificate issued to his/her employer.

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39. When am I required to deduct Local Property Tax at source from any of my employees?

If you received a P2C, which included Local Property Tax (LPT), then you are obliged as an employer to deduct LPT from the employee during the course of the year. If for any reason the employee was off pay for a number of weeks (e.g. on sick leave), you should take steps to ensure that the full amount of LPT is deducted by 31 December. Any LPT deducted must be recorded on the employer’s P35 declaration and on the P35L for the employee.

Note: LPT should only be deducted from an employee where it is stated on the P2C.

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40. How do I account for Illness Benefit paid to an employee?

The taxable portion of Illness Benefit payments paid to an employee by the Department of Social Protection which will have been advised to you by the Department should be entered in the Illness Benefit field on the P35L. The Illness Benefit should also be included in the Total Taxable Pay figure.

Illness Benefit payments are not chargeable to USC or PRSI and so should not be included in the 'Gross Pay for USC purposes' and 'Gross Pay for employee PRSI purposes' fields.

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41. Maternity Benefit payable from the Department of Social Protection (DSP) from 1 July 2013 is taxable in full. Are employers to include figures for Maternity Benefit on the P35L?

No. A DSP Maternity Benefit recipient who pays their tax through the PAYE system will have their annual tax credits and cut-off point reduced by the Maternity Benefit amount which will result in additional tax being stopped from any employment/non-DSP pension they have.

Employers will be advised of the adjusted tax credits and cut-off points on employer tax credit certificates (P2Cs).

As Maternity Benefit is being taxed by reducing employees’ tax credits and cut-off points, employers are not to include figures for Maternity Benefit on the forms P35L, P45 or P60.

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42. What is a Pension Tracing Number?

If you operate an employer sponsored pension scheme, the trustees of the scheme are required to register the scheme with the Pensions Board. This process will generate a Pension Board (PB) reference number. This number should be quoted in the 'Pension Tracing' number field on the P35L. This will be used to trace pension entitlements for employees from various employments during their careers.

The capture of the Pensions Board reference number on the P35L will facilitate a prospective retiree trace the pension schemes of which he/she was a member during his/her employment career.

43. What is the Employee is Exempt from PRSI in Ireland field?

This field allows for the filing of returns for an employee who is exempt from paying PRSI in Ireland. The employee must be covered for Social Insurance in another State. NOTE: It does not relate to those persons on PRSI class M (i.e persons on Occupational Pensions or aged under 16 and over 66 years.)

The employee should provide an A1 Portable Document issued under Regulation 883/2004 or a certificate of coverage issued under Bilateral Agreements. These documents must indicate the dates and the country where social insurance contributions are being paid while working in Ireland.

The Revenue Commissioners, the Department of Social Protection or any other authority may request to see documentation. If there are questions concerning the applicability of EU Regulation 883/2004, the matter may be referred to the Special Collections Section, Department of Social Protection, Cork Road, Waterford for clarification.

June 2015

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