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 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 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 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.