February 1, 2013
If you employ staff, the deadline for filing your 2012 p35 Return with Revenue is 15 February, two weeks from today.
This is also the due date for paying any remaining PAYE/PRSI liability for 2012, and for issuing your employee P60s for 2012.
If you file and pay via ROS, you can avail of an extended deadline of 23 February for your P35, but please bear in mind that this extension does not extend to your employees’ P60s.
If you need assistance with a straightforward P35 query, you can phone the Revenue P35 helpline on 1890254565, (or 016763400 if, like me, you like cheaper phone calls). Lines are open until 8pm next week, Monday to Friday, 4 to 8 February.
If your query is more complex or sensitive, you should instead just ask your accountant.
February 22, 2012
Tomorrow, 23 February, is the online filing deadline for 2011 Employer PAYE/PRSI P35 & Contractor RCT35 returns.
A P35 return includes details of all pay, PAYE/PRSI/USC deductions and other employee details for the year ended 31 December 2011.
An RCT35 return must be filed by all principal contractors in the construction, forestry, and meat processing sectors. It includes details of all payments made to subcontractors in 2011, and tax deduction details where relevant.
The original deadline of 15 February 2012 which applied to both returns is extended to 23 February for returns filed online via ROS.
In a recent eBrief, Revenue stress the importance of employers recording their employees’ PPS numbers correctly on P35 returns. Presumably the same guidance applies to subcontractor PPS and tax reg. numbers recorded on RCT35 returns.
The Revenue.ie website contains more guidance on completing P35 and RCT35 returns.
February 15, 2011
Today, 15 February, is deadline day for 2010 annual returns by employers and construction, forestry and meat processing contractors.
15 February is the annual deadline for filing of paper-format P35 returns with Revenue. A later deadline of 23 February applies to P35 returns filed online, where the liability is also paid online using the ROS system. The Revenue.ie site contains some useful guidance in relation to P35 returns.
This year’s P35 deadline is also the final opportunity for employers to make Self Corrections to PAYE underpayments for 2009 under Revenue’s Self Correction rules. This is especially relevant in the case of locum doctors engaged to work in GP practices and possible exposure to PAYE/PRSI arrears if they are subsequently deemed to be working as employees.
Revenue have previously warned affected General Practitioners to regularise their 2009 PAYE/PRSI position, if appropriate, by today, 15 February, otherwise they may face penalties for non-compliance. See this recent Revenue eBrief for more on this topic. The ‘if appropriate’ qualification is important as in many instances the question of GP’s liability to PAYE/PRSI is not at all clear-cut.
Finally, today is also the deadline for principal contractors to file 2010 annual RCT35 subcontractors returns with Revenue. A similar deadline extension to 23 February applies also to the RCT35 return. Again this later deadline applies only where both the return and the RCT liability payment are submitted to Revenue using ROS. A recent Revenue eBrief stresses the importance to contractors of filing the RCT35 return on time.