If the employee changes contribution class during the employment, record the date of change at
B4 and the new PRSI class at
C3 (see also
paragraph 48).
When a new tax deduction card is received for an employee the entries at columns
C and
D on the old
P13/P14 or
P9/P11 should be totalled and the new totals recorded at column
C and
D in the line of the new tax deduction card immediately above the week in which the tax deduction card is to be used. The entries in column
E of the old tax deduction card should be brought forward to the new tax deduction card. The details in the coded boxes
C2,
B4 and
C3 at the bottom of the old tax deduction card should also be brought forward to the corresponding coded boxes on the new tax deduction card.