P35 Ireland

What methods are available to submit P35 returns?
Can I file my P35 Return on-line?
What must I enclose when returning my P35 to your office?
Does my computer payroll need to be ROS compatible to file my P35 on ROS?
If I want to make my P35 return on disk do I have to inform Revenue in advance?
How can I be sure that the disk produced by my payroll will be compatible with Revenue’s system?
If, for example, management payroll is processed manually and other staff are processed on an electronic payroll can I return the management staff details on manual stationery and return the other staff details on disk?
Can I photocopy P35's, P35L’s and P35L/T’s in order to complete my return?
Do I include Directors on my P35?
If I had a family member working for me during the year do I include him/her on the P35?
If I had no employees during the tax year am I still obliged to file a P35 return?
If I had no employees during the tax year and will not have any employees in the future how do I cancel my employer registration?
If an employee left during the tax year must I include him/her on my P35?
Where do I get P60's for issue to my employees?
Where do I get P45's?
If an employee left before the end of the tax year should I give him/her a P60?
If an employee commenced with me during the tax year do I include PAYE/PRSI details from his previous employment on my P35?
If an employee was with me for two separate periods or more during the tax year do I make two separate entries on the P35 or do I combine the two details into one entry?
If I have an employee with a PPS (formerly RSI number) who is not listed on the P35L what do I do?
If I hold a PAYE exclusion order certificate for an employee do I include him/her on my P35?
When returning my P35 to your office do I enclose copies of the completed P60’s?
When returning my P35 to your office do I enclose my completed Tax Deduction Cards?
I am on a Direct Debit for PAYE and PRSI and have an overpayment at the end of the tax year. How do I claim back this overpayment?
If an employee had more than two classes of PRSI during the tax year where do I show the extra classes?
If I forward a cheque before the due date without the P35 will I avoid the penalty for late return?
What is "Gross Pay"/"Net Pay"?
If I made a mistake on my original P35, which has already been submitted to your office, how can I rectify that mistake now?
If employees were omitted on my original return how can I include them now?
If my Employer Number changed during the tax year what should I do?
If I did not receive a Tax Deduction Card for one of my employees, how can I obtain one?
How do I join the Direct Debit scheme/change my monthly Direct Debit?
Do I have to send in 2 P35 declarations if I am sending in 2 disks?
If my P35 is ready for submission but I don't have the outstanding balance to send with it , should I hold onto the return until I have the money and then send both of them together?
If I require further P35 stationery who should I contact?
Do I include Taxable benefits (notional pay) in the employees gross pay on the P35 for 2004?
Do I have to state the amount of taxable benefits (notional pay) for each employee as a separate entry?
Has the P35 return been amended to cater for taxable benefits (notional pay)?

1. What methods are available to submit P35 returns?

Revenue On-Line Service: ROS provides the facility to securely file the
P35 Return on-line and to pay any balance due on-line by laser or ROS debit instruction. The P35 Return can be filed via ROS if a ROS compatible computerised payroll or a manual payroll is used. For further information select the Revenue On-Line Service link. Click into "How to become a ROS customer" and follow the step-by-step instructions.

2. Can I File my P35 Return on-line?

Yes. The Revenue On-Line Services (ROS) enables customers to interact electronically with Revenue. ROS customers receive instant acknowledgment of returns and have on-line access to tax information 24 hours a day. Payments can also be made electronically via ROS. For further information, select the Revenue On-Line Service link. Click into "How to become a ROS customer" and follow the step-by-step instructions.

Computer Disk Return: If a computer payroll package is used the P35 Return can be filed by submitting a completed original P35 Declaration form together with a computer disk containing the employee details.
Please note this system is being phased out over the next two years. ROS will then be the only electronic method of filing.

Paper Return: If a manual payroll is used a paper return consisting of an original P35 Declaration and original P35L(s) and P35L/T(s) can be submitted.

3. What must I enclose when returning my P35 to your office?

Revenue-On-Line Service: The Revenue-On Line Service (ROS) is a completely paperless system. ROS provides the facility to complete the P35 employee details on-line (less than 15 employees only) or off-line. The P35 Return can be filed via ROS if a ROS compatible computerised payroll or a manual payroll is used.

Computer Disk: If a computerised payroll is used the P35 Return can be made electronically via ROS or computer disk. If returning on computer disk, the original P35 Declaration Form must be returned completed, together with the employee details, which are returned on the disk.

Paper Return: If a manual payroll is used the P35 Return can be made via ROS or on paper. If returning on paper the original P35 Declaration must be returned together with the original paper listings. The paper listings are the

P35L for employees for whom the PPS number (formerly RSI number) is known.

P35L/T for employees for whom the PPS number is not known. Relevant pay details, the full name, private address, date of birth and mother's surname at birth must be provided in respect of these employees.

A PRC1 form must be returned in respect of any employees who had more than two PRSI classes during the tax year.

4. Does my computer payroll need to be ROS compatible to file my P35 on ROS?

To upload the P35 Return through ROS directly from a computerised payroll the payroll must be compatible with ROS. ROS provides a specification to software payroll providers, which enables them to render their software compatible with the ROS system. Once enabled, employers and agents who have completed their return using the software, can upload it through ROS. The specification is available from this web site under 'Publications/Revenue On-Line Service'.

To confirm that a payroll package includes the facility to file P35 return through ROS please contact the payroll package provider.

5. If I want to make my P35 return on disk do I have to inform Revenue in advance?

All computer payroll users must now return the P35 via ROS or submit a completed P35 Declaration together with the employee details on computer disk. If you are changing from a manual payroll to a computer payroll you must inform the Employers Call Centre, Revenue Commissioners, Nenagh, Co. Tipperary. Tel: 1890 254565. International Callers + 353 67 63400. You can also send an email to p35helpline@revenue.ie Please see note under heading Computer Disk Return.

6. How can I be sure that the Disk produced by my payroll will be compatible with Revenue’s system?

All of the popular payroll packages can produce P35 Returns which are compatible with Revenue's system.

All payroll packages produce the P35 in a compatible format for uploading to the ROS - Revenue Online System.

7. If, for example, management payroll is processed manually and other staff are processed on an electronic payroll can I return the management staff details on manual stationery and return the other staff details on disk?

Yes. Ensure that the amount declared on the P35 Declaration is the sum of the PAYE/PRSI total for staff and management.

8. Can I photocopy P35's, P35L’s and P35L/T’s in order to complete my return?

No; only originals can be processed. Additional forms can be requested by contacting the Employers Call Centre at 1890 254565 - International Callers should telephone + 353 67 63400. Email p35helpline@revenue.ie

Supplementary P35 returns can be made on-line via ROS.

9. Do I include Directors on my P35?

Yes; when a company is set up, the company must register as an employer, and operate PAYE/PRSI on the pay of directors even if there are no employees. A P35 must be returned giving details of pay, tax, PRSI, etc. for the directors as well as any employees.

10. If I had a family member working for me during the year do I include him/her on the P35?

Yes, all persons in your employment during the tax year must be included on the P35 unless you hold an exclusion order certificate.

11. If I had no employees during the tax year am I still obliged to file a P35 return?

Yes; you are obliged to file a return. The P35 Declaration form should be completed indicating a zero liability (Enter "0" on the P35 Declaration) and the formal declaration must be signed.

12. If I had no employees during the tax year and will not have any employees in the future how do I cancel my employer registration?

To cancel your employers registration you should write to your local Tax District stating that you wish to have your employers registration number cancelled and giving the date that you ceased to be an employer. This request must be signed.

13. If an employee left during the tax year must I include him/her on my P35?

Yes; all persons in employment during the tax year including those who left, even if that employee had no tax liability, must be included on the P35. The only exceptions to this are where you hold an exclusion order certificate.

14. Where do I get P60s for issue to my employees?

Employers who submit their P35 return electronically are issued with a P60 requisition in August/September. The completed requisition must be returned to the Employers P35 Unit, Revenue Commissioners, Nenagh, Co. Tipperary. Employers who submit their P35 return on paper are issued with P60s together with the P35 forms in November/December. You can order extra P60s by contacting the Employers P35 Unit by e-mail at p35helpline@revenue.ie, by phoning the Employers Call Centre at 1890 254565. International Callers should contact + 353 67 63400 or by writing to the Employers P35 Unit at the above address.

15. Where do I get P45's?

P45s can be obtained from Forms and Leaflets @ 1890 306706 email address custform@revenue.ie

P45s can be printed from the ROS system when filed online.

16. If an employee left before the end of the tax year should I give him/her a P60?

No; P60’s should only be given to employees in employment with the employer on the 31st December.

17. If an employee commenced with me during the tax year do I include PAYE/PRSI details from his previous employment on my P35?

No; only details relating to the person’s employment with you should be included on your P35 Return.

18. If an employee was with me for two separate periods or more during the tax year do I make two separate entries on the P35 or do I combine the two details into one entry?

If you had an employee for more than one period during the tax year, combine the details for all periods and enter the aggregate for all periods under each heading on the P35 listing.

19.If I have an employee with an PPS number (formerly RSI number) who is not listed on the P35L what do I do?

Any employee not listed on the P35L should be entered on a blank line on the P35L giving the required details for the tax year.

20. If I hold a PAYE exclusion order certificate for an employee do I include him/her on my P35?

No; if you have a current exclusion order certificate for an employee then that employee should not be included on the P35 Return.

21. When returning my P35 to your office do I enclose copies of the completed P60’s?

No; both copies of the P60 should be given to the employee.

22. When returning my P35 to your office do I enclose my completed Tax Deduction Cards?

No; tax deduction cards or other payroll records should be held by the employer for six years after the end of the tax year to which they refer.

23. I am on a Direct Debit for PAYE and PRSI and have an overpayment at the end of the tax year. How do I claim back this overpayment?

The quickest and most efficient way to claim back an overpayment is to enter the amount overpaid and being claimed for refund at line E on the P35 Declaration. If this was overlooked when making the end of year return a refund can be claimed by letter to the P35 Overpayments Section, Revenue Commissioners, Nenagh, Co. Tipperary.

24. If an employee had more than two classes of PRSI during the tax year where do I show the extra classes?

The P35 Listings can accommodate two classes of PRSI. Therefore, where an employer had more than two classes during the year, the PRC1 form must be used to record the extra classes of PRSI. A PRC1 form is supplied on the back of the Information Leaflet for manual payroll users and may be photocopied if required. Most computer payrolls now incorporate the PRC1 report with the employee details on the return disk. If not computer payroll users can produce the PRC1 on computer printout.

25. If I forward a cheque before the due date without the P35 will I avoid the penalty for late return?

No; if your return is not received by the due date of 15th February, you risk being penalised.

26. What is "Gross Pay"/"Net Pay"?

"Gross Pay" is total pay before any deductions and includes all wages, salaries, bonuses, overtime, commission, holiday pay, etc.

"Net Pay" is Gross Pay less any ordinary superannuation contributions made by the employee which are allowable for income tax purposes (i.e. to a fund or scheme which has been approved by the Revenue Commissioners) and which are deducted from pay by the employer. PAYE must be operated on the total net pay.

27. If I made a mistake on my original P35, which has already been submitted to your office, how can I rectify that mistake now?

Mistakes on the original P35 Return or updated details can be corrected on an Amendment Form. The form can be obtained by contacting the Employers Call Centre at 1890 254565. International Callers should contact + 353 67 63400. This form can also be found on the Revenue Website at P35 Amendment Form. Once completed this form should be returned to the P35 Amendments Section, Employers P35 Unit, Revenue Commissioners, Nenagh, Co. Tipperary.

Amendments can be made online using the ROS - Revenue Online System.

28. If employees were omitted on my original return how can I include them now?

If you have omitted an employee(s) you can request a supplementary P35 by contacting the Employers Call Centre at 1890 254565. International Callers should contact + 353 67 63400) and the relevant details can then be returned on the Supplementary P35.

Additional Employees can be declared online using the ROS - Revenue Online System.

29. If my Employer Number changed during the tax year what should I do?

If your employer number changed during the year then the pay details up to the changeover date should be returned under the old employer registration number and the pay details for the remainder of the tax year should be returned under the new registration number. A separate completed return including P35 Declaration must be made in respect of each Registration Number.

30. If I did not receive a Tax Deduction Card for one of my employees, how can I obtain one?

You can obtain a Tax Deduction Card by contacting your local Tax District. To have a Tax Deduction Card re-issued you can call the Employers Call Centre at 1890 254565. International callers should contact + 353 67 63400 or e-mail p35helpline@ revenue.ie

31. How do I join the Direct Debit scheme/change my monthly Direct Debit?

This can be done by contacting the Direct Debit Section of the Collector Generals Office, Apollo House, Tara Street, Dublin 2 (fax: 01-6717020; e-mail dd@revenue.ie)

32. Do I have to send in 2 P35 declarations if I have 2 disks for the one company?

No. One P35 declaration is required only. Both disks should be enclosed with the P35 Declaration.

33. If my P35 is ready for submission but I don't have the outstanding balance to send with it , should I hold onto the return until I have the money and then send both of them together?

No. If it is near the due date i.e. 15 February, file your P35 return straight away. If you are experiencing cash flow difficulties and you wish to set up an installment arrangement you can contact Customer Service, Collector General, Sarsfield House, Limerick at 1890 203070.

34. If I require further P35 stationery who should I contact?

You can contact the Employers Call Centre on 1890 254565 or e-mail p35helpline@revenue.ie

35. Do I include Taxable benefits ( notional pay ) in the employees gross pay on the P35?

Yes. employers apply PAYE/PRSI and Health contribution to taxable benefits ( notional pay ). The amount of the taxable benefit must be included in the employee's gross pay.

36. Do I have to state the amount of taxable benefits ( notional pay ) for each employee as a separate entry?

No. The taxable benefits ( notional pay ) must be included in the
employee's gross pay only.

37. Has the P35 return been amended to cater for taxable benefits ( notional pay )?

Yes. The P35 Declaration includes an additional box for the total taxable benefits ( notional pay ) for all employees.