PAYE Returns

We offer a specialised PAYE & Payroll service.

The method of tax deduction used in this country is known as the PAYE system. PAYE stands for Pay As You Earn. Under this system, your employer calculates any tax due and deducts it each time a payment of salary is being made to you. The tax collected is then forwarded to the Revenue Commissioners. PAYE is operated on the basis of a calendar year, starting on the 1st of January and ending on the 31st of December. 

We are experienced in all aspects of PAYE, PRSI and payroll structures. We offer the following services:

• Advice on PAYE Registration – we can register you or your company for PAYE employer tax. 

• Advice on your tax credit credit certificate – how to apply for same, ensure that you are claiming all available tax credits.

• Advice on the Universal Social Charge – the USC came into effect on the 1st of January 2011. We can assist you with any queries you may have as an employee or as an employer.

• Advice on PAYE Rates, PRSI Rates, Income Levy Rates, Health Levy Rates etc.

• Assistance to employers – Payroll preparation with flexible report formats - 

  An employer must register for PAYE/PRSI if he or she pays:

  • €8.00 per week (€36.00 a month) or more, to an employee who has only one employment
  • €2.00 per week (€9.00 a month) or more, to an employee who has more than one employment.

  A company must register as an employer and operate PAYE/PRSI on the pay of directors even if there are no other employees.

• Monthly or weekly Payroll & payslip service.

• Completion and submission of Form P30s & P35s to the Revenue Commissioners - 

  The total of:

  • the tax deducted from the pay of all employees less any tax refunded to them 
    plus
  • the total PRSI contributions (the amount deducted from pay plus the amount payable by the employer)

  should be remitted to the Collector General within 14 days from the end of the income tax month during which the deductions were made on a form known as a P30.

  With effect from 1 January 2009, for employers who file their returns and associated tax payments via ROS, the existing time limits have been extended to the 23rd of the month immediately following the income tax month during which the deductions were made.

  Where a return and associated payment are not made electronically by the new extended deadlines, the extended time limits will be disregarded so that, for example, any interest imposed for late payment will run from the former due dates and not the extended dates.

• Preparation and completion of Form P60s - 

  At the end of each tax year your employer must give you a certificate of Pay, Tax and PRSI deducted during the year. This certificate is called a Form P60 and comes in two parts. It is your record of:

  • The pay you received from your employer
  • The tax deducted under PAYE and
  • The PRSI contributions deducted.

  If your liability to tax for any year needs to be reviewed, you will need to send one part of the Form P60 to your Revenue office. If you need to claim a Social Welfare benefit, you should send the second part to the Department of Social Protection as evidence that you have paid PRSI contributions.

• Preparation and completion of Form P45s - 

  A Form P45 is a certificate given by an employer to an employee on cessation of employment. This form certifies the employee’s Pay, Tax and PRSI contributions from the start of the tax year to date of cessation and also certifies that the deductions have been made in accordance with the instructions given by Revenue. The Form P45 is a very important document and is needed for:

  • Claiming a refund of tax during unemployment
  • Claiming Social Welfare benefits
  • To give to your new employer to avoid paying emergency tax

• Preparation and completion of Form Year End of Year Return Form P35 - 

  Each registered employer in Ireland is obliged by law to account each year for the PAYE/PRSI deducted from his or her employees. A special return, which is commonly known as a P35 return, is used for this purpose.

  P35 Deadline – 15th February 2012

  Please note that the final date for returning the completed P35 for year ended 31st December is the 15th February of the following year.