With the PAYE P35 deadline in Ireland fast approaching, below is a useful check list to help you with your P35 return via ROS (Revenue Online Service) to Irish Revenue:
- Check that all employees being returned have a PPSN (Personal Public Service Number) – if they don’t you should have a date of birth & home address for them)
- Validate your payroll(s) for re-hires to ensure accurate reporting of “This Employment” figures under the PAYE registration for the tax year.
- Ensure your payslip history plus any “This Employment” adjustments (as per above) for the year add up to your P35
- Check that totals for Pension, PRSA, Illness Benefit and Medical Insurance BIK are output to the P35 file and are a true reflection of what was processed through payroll
- Carry out a P35 upload on the ROS test site to eliminate any validation problems early
- Check P30 payments made correspond to P35 file you are uploading
- If uploading multiple P35 files in respect of a single PAYE registered number upload these at the same time from the same machine
- Save down the confirmation receipt for your records
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All the best,
The Team at Jefferson
