06 April 2023
Tax and Duty Manual Part 05-03-08 - Form P11D - has been updated.
Pursuant to Finance Act 2022 employer contributions to a PRSA is no longer a taxable benefit. The employer's obligation to report the amounts of PRSA contributions on the payroll submission to Revenue remains. From 1 January 2023, details of PRSA contributions are not required to be included on the Form P11D.