P30

P30 MONTHLY RETURN

IMPORTANT NOTES

P30 RETURNS

Form P30 is a monthly or quarterly return of PAYE, USC, Parking Levy & PRSI to the Revenue Commissioners. A P30 must be submitted within 14 days of the month end. Failure to do so will result in a fine.

With effect from the 1st of April 2006, if you are an employer whose total P30 liability payments for the year are €28,800 or less, you will be able to return the P30payments on a quarterly basis, rather than a monthly basis.

There is no need for employers to take any action in relation to this change as the Revenue have identified those employers who are eligible to avail of it.

Where PAYE/USC/PRSI liabilities are below certain limits customers may be allowed to submit payments on a quarterly basis. In order to qualify to become a Quarterly Remitter taxpayers must satisfy the following requirements:

Annual PAYE/USC/PRSI liability less than or equal to €28,800, and
be registered for at least one year with all P35’s filed.

The Revenue will issue a PAYE/USC/PRSI return (form P30) relevant to the new filing arrangement to each eligible employer specifying the due date for the filing and payment.

90% of PAYE, USC, Parking Levy & PRSI liability for the year must be returned by the 14th of January. The balancing payment can be submitted with your P35 but this payment must NOT exceed 10% if you wish to avoid interest for late payments.

As from January 2008, taxpayers with a liability of less than €1,000 in the twelve-month period to June of the current year automatically become annual filers, with an option to retain the quarterly sequence, if so desired.

To access this report go to Report > P30 details>

Ø Click P30 by week number OR P30 by date

P30 by week - The P30 by week calculates PAYE, USC & PRSI liability by week number.

P30 by date - The P30 by date calculates PAYE, USC & PRSI liability by pay date for both monthly and quarterly returns.

Ø Click Print

Ø If you wish to return the P30 through ROS - Go to www.ros.ie > Login > Select Online Return > P30

With effect from 01st July 2013, Revenue will issue a new Form P30 which will include an additional field for the remittance of Local Property Tax (LPT) deducted by the employer.

This additional filed will be solely dedicated to the remittance of LPT. A payroll software upgrade will be released to comply to any mid-year changes made by Revenue and ROS.

P30 QUARTERLY RETURN

To access this report go to Report > P30 details>

Ø Select P30 by date

Ø Quarterly liability figures are stated at the bottom of the P30 by date report

Ø Click Print if required

Ø If you wish to return the P30 through ROS - Go to www.ros.ie > Login > Select Online Return > P30

P30 PAYMENT RECORDS

To access this report go to Reports > P30 details

Ø Select P30 Payment Records

Ø Enter amount paid

Ø Click Update

To access this utility go to Reports > P30 Details > P30 by Week Number/P30 by Date

Ø Click ROS.

Ø Select the Return Period i.e. Monthly/Quarterly.

Ø Choose the period start date e.g. 01/01/2013.

Ø The system will automatically populate the fields with the correct figures.

Ø Enter a contact name.

Ø Click Prepare File, the file will be saved to C:\ROS\P30 and will be named the PAYE Number - Year - Period e.g. 1234567E - 2013 - Month 1

Ø Go to www.ros.ie > Login > Click Upload a file completed offline > Select P30 & follow the on screen instructions

SUBMIT P30 TO ROS

To access this utility go to www.ros.ie > Select Login

Ø Click Login

Ø Select Certificate

Ø Enter Password

Ø Click Login

Ø Under My Services - Select Upload file completed offline

Ø Select P30

Ø Click Add file

Ø Select P30 file - e.g. 1234567E - 2013 - Month 1

Ø Click Add

Ø Select Certificate

Ø Enter Password

Ø Click Upload

Ø Confirm that P30 details are correct - Click Next

Ø Tick file return only to make a P30 return with NO payment - Use this option if you wish to return a P30 without payment or if you have NO payment to make.

Ø If you wish to make a return with a payment - Tick Payment type i.e. Laser card, RDI (ROS Debit Instruction)

Ø Confirm file upload by entering password

Ø Click Sign & Submit

Ø An acknowledgement of your P30 return will be sent to your ROS Inbox