You should transfer the details for each employee from the coded boxes at the foot of the tax deduction card, or alternative approved document, to the corresponding columns on form P35L.
The details required are:
Code (as printed on tax deduction card, or other approved document and on form P35L)
J6, pay in your employment only
J7, net tax deducted (or H9 - net tax refunded; you must enter "R" in the case of a net refund)
K3, employee's share of PRSI contributions
K4, total amount of PRSI contributions
F2, total weeks of insurable employment
C2, initial social insurance contribution class
C3, other class if the employee changed class during the year (see also
F3, number of weeks of insurable employment at the other class
F4, date employment began if this occurred during the year
F5, date employment ended if this occurred during the year
If any employee began or left your employment more than once during the year, you should only show on the form the
first date they began and the
last date they left. However, keep a separate record of the other changes.
Important points to remember
- You must make a return for every person employed at any time during the year ending on 31 December, even if you didn't deduct any tax. If an employee is not listed on form P35L when you get the form, you must enter their name, PPS No. and the other information required on one of the blank lines provided on the form.
- If you do not know an employee's PPS No. and you are filling in form P35L/T, it is very important that you enter the full name, date of birth, mother's surname at birth and full private address of the employee. A business address is not sufficient.
- If an employee has left employment in the income tax year in question please indicate this after their name and enter the date on which he or she left employment at code F5.
- The details you supply will be transferred directly to computer records. So it is very important that all entries are correct and written clearly. For instance, do not insert € symbols or commas in four figure sums (for example 1000 is correct,
not €1,000). Make the entries within the designated space.
- Make sure that you:
- quote the full PPS No. exactly as shown on a tax deduction card or a Certificate of Tax Credits and Standard Rate Cut-Off Point for each employee. There should only be seven digits followed by a letter, followed by a space (that is, no entry), or W,
- enter the total number of weeks of insurable employment at F2,
- enter the PRSI contribution class at C2, for example Class A1 or J2,
- make only one entry for each employee. If an employee had more than one period of employment with the employer during the year, the employer should enter totals for all those periods of employment,
- the details on the return should relate only to employment with you, the employer, who is making the return.
- Be careful to avoid the most common types of errors that employers make when completing form P35L:
- leaving out the contribution class or weeks of insurable employment,
- inserting details in the wrong column.