P30 Monthly Return
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 P30 payments 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/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/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/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 Reports > P30 details
Ø Select P30 by week number OR P30 by date
P30 by week - The P30 by week number calculates PAYE, USC, Parking Levy & PRSI liability up to the 5th of the following month. Monthly & Quarterly figures are shown.
P30 by date - The P30 by date calculates PAYE, USC, Parking Levy & PRSI liability up to the last date in the month. Monthly & Quarterly figures are shown.
Ø Click Print
To complete the P30 two fields must be completed, PAYE and PRSI
PAYE = PAYE + USC + Parking Levy
PRSI = PRSI
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.
Need help? Support is available at 01 8352074 or thesauruspayrollsupport@brightsg.com.
Backup and RestoreBenefit in kindCompanyCSOEmployeesFeature PayrollGeneralGetting startedGlossary of TermsHolidaysIllness BenefitImporting from previous yearLeave EntitlementsLegalMaternity BenefitNotifying ROS of new employeesP30P45Payroll DeductionsPensionsProcessing PayrollReportsReverse UpdateYear end
