Employer monthly or quarterly return (P30)
The P30 is a monthly or quarterly return that is completed by all registered employers and sent to the Collector General. This return gives details for everyone you employed at any time during the specific tax month or quarter. These details include:
The return is due 14 days after the end of the month during which the deductions were made. For example, a P30 return for March is due on 14 April. If you pay and file on the Revenue Online Service (ROS) the deadline is extended to the 23rd of the following month.
Where a return and associated payment are not made electronically by the new extended deadlines, the extended time limits will be disregarded. For example, any interest imposed for late payment will run from the former due dates and not the extended dates.
Quarterly P30 remittance
Your total PAYE, USC, PRSI and LPT payments for the year may be less than €28,800. If so, you may return your PAYE, PRSI and LPT payments on a quarterly, rather than on a monthly basis. You can change your remittance from monthly to quarterly by applying to the Collector General using MyEnquiries .
Quarterly P30 return schedule
| Tax period | Due date | Pay and File ROS
extension date |
|---|
| January - March |
14 April |
23 April |
| April - June |
14 July |
23 July |
| July - September |
14 October |
23 October |
| October - December |
14 January |
23 January |
Negative PAYE or USC on a P30 return
Where you refund tax or USC to an employee you may have a negative amount on the P30 return for PAYE or USC. If so, you must put a 'nil' figure in for PAYE and reduce the USC amount by the amount of the refund due or vice versa. You cannot, however, recover a PAYE or USC refund from PRSI contributions as this is collected on behalf of the Department of Employment Affairs and Social Protection (DEASP).
If the full refund cannot be recovered in the current P30, the PAYE and USC can be reduced on subsequent P30s.