List of forms used by employers

Tax registration forms

The forms below are to be completed by an employer when applying for registration:

• TR1 - Complete this form when you are registering as self-employed, a sole trader or in a partnership.
• TR1FT - Complete this form when you are non-resident in the State and registering as self-employed, a sole trader or in a partnership.
• TR2 - Complete this form when you are registering as a company.
• TR2FT - Complete this form when you are non-resident in the State and registering as a company.
• PREM Reg - Complete this form if you are registering as an employer.

Forms used by employers before and after 1 January 2019

• P11D - Return of benefits, non-cash payments or fees and payments not subjected to PAYE provided to directors and certain employees.

Forms used by employers before 1 January 2019

• P45 - Four-part cessation certificate. Complete this form if an employee left your employment before 1 January 2019.
• P45 supplement - Complete this form when you have made a payment to a former employee since their date of leaving which was not included on the original P45 before 1 January 2019.
• P46 - Complete this form if a new employee began employment before 1 January 2019 and they:
  • did not give you a P45 from a previous employer
  • had not registered their new job with Jobs and Pensions.
• P2C - Your copy of the employee Tax Credit Certificate (P2C).

Forms issued by the Collector General before 1 January 2019

The following forms relate to tax years up to 31 December 2018:

• P35 - Your annual declaration of Income Tax, PRSI, USC and LPT payments.
• P35L - Your annual return of pay, Income Tax, PRSI, USC and LPT for each employee.
• P35L/T - Your annual return of pay, Income Tax, PRSI and USC for each employee for whom their Personal Public Service Number (PPSN) is unknown.
• P35LF - Your annual return of total non-cash benefits provided to employees. It also covers information relating to employee pension product contributions.
• P60 - Your employee's certificate of pay, Income Tax, USC, LPT and PRSI contributions for the year.