Employer end of year return (P35)

Who do you include on a P35?


2018 is the final year for which a P35 is required.

From 1 January 2019, the P35 is abolished in line with PAYE Modernisation.

For your current requirements, please see Employer obligations from 1 January 2019.


The P35 should include a record of each individual that was employed by you at any time during the tax year.


For any directors of a limited company, you must operate the following (if applicable) on their pay:

At year end, a P35 must be returned. It should show details of the pay and deductions for the director(s) and any employees.

If it is a limited company with proprietary directors only and they are not paid by the company, a ‘nil’ P35 must be filed.

Family members

If you employed any family members during any period in the year, you must include their full pay and tax details on the P35.

New employees

For any new employees that commenced during the year, you should only include the record of their period of employment with you. For Revenue Online Service (ROS) filers, any record from their previous employment should also be included on the P35.

Departing employees

An employee that ceased employment with you during the tax year must be included on the P35. This applies even if they did not pay tax in that year.

Recurring employment

An employee may have been employed by you for more than one period during a tax year. If so, their pay and tax details for these periods must be added to create one single record.

PAYE Exclusion Order employees

An employee who holds a PAYE Exclusion Order Certificate and is paid from an Irish payroll should be included on the P35. If the PAYE Exclusion Order only applies for part of the year, you must select the Exclusion Order indicator.

Employees with a PAYE Exclusion Order Certificate and are paid from a foreign payroll should not be included on the P35.

What if I have no employees?

You may have had no employees during the tax year. If so, and you are a registered employer with Revenue, you must file a ‘nil’ P35 at the end of the year. This can be done either on:

  • ROS – in the box marked ‘To file a nil return, click zero employees’
  • paper – by entering ‘0’ on the P35 Declaration.

If you did not have employees during the tax year and you will not have any employees in the future, either:

  • cancel your registration online through ROS
  • send us a Form TRCN1.

For paper filers, one of your employees may not be included on the P35L. If so, you must enter their relevant details on a blank line on the P35L.

Next: What employee pay details go into a P35L?