If an employee changed contribution class more than once during the income tax year, you should submit an additional return (form PRC1) with form P35L for that year, showing a detailed breakdown of the classes and the number of weeks of insurable employment in each class.
You will find PRC1 forms in the Employer P35 pack.
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Note
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Employers may find that changes of class often occur. The most common circumstances in which a change can happen will include when:
- a person's earnings fluctuate between the various subclasses,
- a person reaches pension age,
- a young employee (that is, under 16 years) becomes insurable on reaching his or her sixteenth birthday,
- a person gets a medical card.
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