5.2 Returns to Collector General

5.0              Returns to Collector General

All PAYE and PRSI affairs, including calcuations, returns and payments, may be processed by registering for the Revenue Online Service (ROS) at www.ros.ie . 

Monthly PAYE and PRSI Returns (Form P30)

Remittance of PAYE and PRSI deductions from salaries paid to employees is due on the 5th of every month from January to December.

End of Year PAYE and PRSI Returns

Form P.35L

Completion of Form P.35L provides an annual statement of PAYE and PRSI deductions, employee details including RSI Number, dates of commencement/ cessation of employment, if occurring within the tax year (1^st January to 31^st December), and number of weeks of insurable employment.

Form P.35

This declaration provides a balancing statement of amounts due and returned during the year. A cheque for any underpayment should accompany this return.

Form CC 124

This forms a record of payments of PAYE and PRSI for the year.

Forms P9L/11L

This comprises end-of-year forms lodged by “computer system” employers in cases where an emergency or temporary basis was in operation at the end of the tax year or where an employee’s RSI number is not known.