List of forms used by employers

Tax registration forms

The forms below are to be completed by an employer when applying for registration:

  • TR1 - Complete this form when you are registering as self-employed, a sole trader or in a partnership.
  • TR2 - Complete this form when you are registering as a company.
  • PREM Reg - Complete this form if you are registering as an employer.

Forms used by employers before 1 January 2019

  • P45 - Four-part cessation certificate. Complete this form if an employee left your employment before 1 January 2019.
  • P45 supplement - Complete this form when you have made a payment to a former employee since their date of leaving which was not included on the original P45 before 1 January 2019.
  • P46 - Complete this form if a new employee began employment before 1 January 2019 and they:
    • did not give you a P45 from a previous employer
    • had not registered their new job with Jobs and Pensions.
  • P2C - Your copy of the employee Tax Credit Certificate (P2C).

Forms used by employers before and after 1 January 2019

  • P11D - Return of benefits, non-cash payments or fees and payments not subjected to PAYE provided to directors and certain employees.

Forms issued by the Collector General before 1 January 2019

The following forms relate to tax years up to 31 December 2018:

  • P35 - Your annual declaration of Income Tax, PRSI, USC and LPT payments.
  • P35L - Your annual return of pay, Income Tax, PRSI, USC and LPT for each employee.
  • P35L/T - Your annual return of pay, Income Tax, PRSI and USC for each employee for whom their Personal Public Service Number (PPSN) is unknown.
  • P35LF - Your annual return of total non-cash benefits provided to employees. It also covers information relating to employee pension product contributions.
  • P60 - Your employee's certificate of pay, Income Tax, USC, LPT and PRSI contributions for the year.