End of the tax year

Overview

At the end of the tax year you must:

• complete and submit your Form P35
• ensure that Pay As You Earn (PAYE), Pay Related Social Insurance (PRSI), Universal Social Charge (USC) and Local Property Tax (LPT) records are set up for each employee for the coming tax year
• deal with 'week 53' cases if there is a pay day on 31 December (or, in a leap year on 30 or 31 December)
• issue each employee with a Form P60.

Next: End of year pay figures