Please take note of the below issued from Revenue recently:
Further to our November 2014 Notice to Employers, Revenue wish to advise all employers and pension providers that 2015 P2Cs for all employees will be uploaded to ROS inbox on Monday 15 December 2014.
Revenue is requesting that employers, where possible, hold back running 2015 payrolls until they receive the 2015 P2Cs.
Where an employer/pension provider has not received 2015 P2Cs in time to run January 2015 payroll(s), they should continue to use the 2014 P2Cs for tax deductions and follow the instruction found in question 4.33 of the USC FAQ document for USC deductions.
All the best,
The Team at Jefferson