P30 by Week Number vs. P30 by Date

There are two P30 reports that are available for determining your PAYE/PRSI/USC and LPT liability to Revenue.  

These can be accessed within ROS > P30

• Select either P30 by week number or P30 by date 

P30 by week number

The P30 by week number calculates PAYE, USC, Local Property Tax & PRSI liability in line with Revenue's Payroll calendar. With Revenue the first month of every quarter is a five-week month - therefore your January, April, July and October P30 return prepared by week number will always be a 5-week month, regardless of the pay date.

P30 by date

The P30 by date, however, calculates PAYE, USC, Local Property Tax & PRSI liability according to your pay dates. Therefore if the first 4 weeks of your payroll, for example, have a January pay date and week 5 a February pay date, only the first 4 weeks of liability will be included in your January P30 prepared by date.

PLEASE NOTE: Both P30 returns are acceptable and will result in the same overall liability at the end of the tax year. To avoid inconsistencies in payments made to Revenue, however, it is important that users choose a P30 report to use at the start of the tax year and continue to use the same report throughout the year.