End of the tax year

  1. Overview
  2. End of year pay figures (2018 and previous years)
  3. End of year returns (for 2018 and previous years)

End of year returns (for 2018 and previous years)

Note

The information on this page refers to your obligations before 1 January 2019. For your current requirements, please see Employer obligations from 1 January 2019.

You must make an end of year return for every person employed at any time during the year, inlcuding 2018. You must submit end of year returns even if no tax or Universal Social Charge (USC) was deducted from an employee.

If you are registered for Revenue Online Service (ROS) you can file your P35 return electronically. If you are not registered for ROS you can file on paper forms.

Form P35

This is your annual declaration and certificate for:

Form P35L

This is the form on which you record for each employee details about their:

  • Income Tax
  • PRSI
  • USC
  • LPT.

P35L/T

This is the form for employees who do not have a Personal Public Service Number (PPSN) on which you record details about their:

  • Income Tax
  • PRSI
  • USC.

Form P35LF

This is the form you use to record taxable benefits.  

Deadline for filing your P35

The deadline for filing your P35 return is 23 February if you file online using ROS. If you file using a paper return the deadline is 15 February.

A Form P60 template is available on the ROS online and offline application, and through payroll software providers. You can print Forms P60 (and duplicate copies) on your own blank stationary using this template.

You should not give a Form P60 to an employee who was not in employment on 31 December.

If an employee was in employment and ceased that employment on 31 December you must give them, both a:

  • Form P45
  • Form P60.

Employees with serveral work periods in one year

An employee may have worked for you several times during the tax year. The pay and tax entries required on the P60 are different to the entries required on the P35L. The differences are:

  • P60 — Section (A) PAY Question 3 asks you for a figure on ‘Pay in respect of this employment’. This is pay for the most recent period of employment only.
  • P35L — the figures are the combined pay and tax figures for all periods of employment in that year.

With the introduction of PAYE modernisation, from 2019 onwards this end of year process for employers is no longer required.