End of Year
- Have you properly recorded the correct Personal Public Service Number (PPS number) for all your Employees on the End-of-Year Return?
- If PPS Number is not available, you should provide your employee's name, address, date of birth, maiden name and mother's maiden name.
- Have you deducted PRSI correctly under each contribution class? A change in earnings can mean a change within a category, for example from AX to A1, or a change from one Class to another, for example from J to AX - see SC7.
- If a PAYE Employee changed to Non-PAYE during the tax year, make sure you include the PAYE earnings in columns under Revenue Earnings on End of Year return.
- Overpayment of PRSI must be requested on Declaration, automatic refunds are not made.
Note: there is a four year time limit on claiming refunds.
- You should issue form SC4 to each NON-PAYE employee at end of each Tax Year.
- Employers who have workers posted abroad must ensure their employees hold valid E101/A1/certificates of coverage.
- PRSI for NON-PAYE Employees may be remitted to Revenue on P30.
- Monthly PRSI payments must be submitted within 9 days after month end.
Payments to this Department should be accompanied by form SC2 and sent to; The Accountant, Department of Social Protection, Government Buildings, St Alphonsus Road, Dundalk.
- Standing Order and e-Banking details are available on form SC2
- If you require further assistance or information, please contact:
Special Collection Section
Department of Social Protection
Cork Road, Waterford
Locall: 1890 690 690 (from Ireland only)
Telephone: +353 1 4715898 (outside Ireland)
Fax: +353 51 877838
E-mail: Special Collections Enquiry
REMEMBER, FAILURE TO FULFIL YOUR EMPLOYER LEGAL OBLIGATIONS IN RELATION TO PRSI MAY RESULT IN PENALTIES, PROSECUTION OR BOTH.
PLEASE NOTE END-OF-YEAR RETURNS MUST BE SUBMITTED BY 15 FEBRUARY