Negative Values on P30

Where you refund PAYE or USC to an employee you may have a negative amount on the P30 return for PAYE or USC.

ROS will not accept a P30 with a negative value, this means, the P30 ROS return created by the payroll software cannot be uploaded in this situation.

If you have a negative value on a P30 you must do an 'online return' on ROS for the relevant P30(s). The online return facilitates manual entry of the liability in respect of each deduction i.e. PAYE, USC, PRSI and LPT, please review the figures and ensure they are correct before finalising the return(s).

You must put a 'nil' figure in for PAYE and reduce the USC amount by the amount of the refund due or vice versa. You cannot, however, recover a PAYE or USC refund from PRSI contributions as this is collected on behalf of the Department of Employment Affairs and Social Protection (DEASP).

If the full refund cannot be recovered in the current P30, the PAYE and USC can be reduced on subsequent P30s.

Please note, you must use the online return option for all tax periods that require adjustments.