Employer P30 and P35 Returns

Employers, agents and payroll practitioners should note that employers P30 and P35 Returns, for periods from 1st July 2013, have been amended as follows:

P30

• Separate field for USC (USC was previously included in PAYE figure) in addition to the existing PAYE and PRSI fields.
• A new “LPT” field.

P35 Declaration

• Separate field for Universal Social Charge (USC was previously included in PAYE figure) in addition to the existing PAYE and PRSI fields.
• New “Local Property Tax” field.

P35L

• New “Local Property Tax” field.
• New field for negative USC amounts for individual employees

LPT

One of the payment options for LPT is by way of Deduction at Source by the property owner’s employer/pension provider. An instruction will issue to employers/pension providers to deduct LPT on employer tax credit certificates (P2C).

Employers/pension providers who have not been issued with an instruction to deduct LPT on employer tax credit certificates (P2C) should declare nil for LPT on their P30 and P35 returns.