P30 Details
P30 RETURNS
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 with 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.
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.
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 Click 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.
While the tax system has had significant changes over the past three budgets with the introduction of additional levies and charges the format of the P30 remains the unchanged.
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.
Need help? Support is available at 01 8352074 or thesauruspayrollsupport@brightsg.com.
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