Employer monthly or quarterly return (P30)

Note

December 2018 is the final month for which a P30 is required.

From 1 January 2019, the P30 is abolished in line with PAYE Modernisation.

For your current requirements, please see Employer obligations from 1 January 2019.

All registered employers complete a monthly or quarterly P30 return. The employer sends the P30 to the Collector General. You should fill out the total amount you collected during the tax period for:

The P30 return and payment are due 14 days after the end of the month where you made the deductions. 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. For example, a P30 return for March is due on 23 April.

If you only submit the return or the payment on ROS the extended deadline will not apply. This means that where Revenue charge interest on late payment, the interest will be charged from the 14 of the month.

Who is eligible to file quarterly P30s?

You may request to make your payments quarterly. Your total PAYE, PRSI and USC payments for the year are €28,800 or less to qualify.

You can request approval from the Collector-General using MyEnquiries.

You cannot apply for approval unless you have:

  • been an employer for at least 12 months
  • filed all your returns and payment including your P35.
Quarterly P30 return schedule
Tax periodDue datePay 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 PAYE or USC to an employee you can account for the refund on your current return. You can reduce the PAYE or USC figures on your current return by the amount of the refund.

If the total refund is greater than the amount due then you can put in a ‘nil’ figure for:

  • PAYE and reduce the USC by the balance
  • USC and reduce the PAYE by the balance.

You cannot recover the refund from the PRSI contributions. Revenue collect this on behalf of the Department of Employment Affairs and Social Protection (DEASP).

You may not owe enough tax to cover the full amount of refund on your current return. You may reduce the amount of PAYE and USC on the following months P30s until the full refund is accounted for.