Quarterly PAYE/PRSI returns were introduced in 2006 for employers whose total PAYE and PRSI payments for the year were €30,000 or less. At that time a separate quarterly P30 return was not required for the last quarter of the year, instead payment for the last quarter was to be included with the P35. This has now changed starting with the last quarter of 2008-the P30 for the period October/December 2008 is due to be filed, and the tax paid, by 14 January 2009.