Table of Contents
◊ SUBMISSION OF P60 CERTIFICATES
◊ INVESTIGATION PROCEDURES
◊ OTHER CERTIFICATES
At the end of each tax year employers are obliged to issue to each of their employees a P60 Certificate for the previous tax year. The P60 certificate should give relevant details in relation to each employee which includes name, address, revenue and social insurance (RSI) number, earnings, tax and social insurance deducted as well as the employer's name and registered number.
The Department of Social Protection (DSP) will request a P60 to be submitted by a claimant to a social welfare benefit in cases where their social insurance record is incomplete (see below also). Employers are required under law to submit details of tax and social insurance to the Revenue Commissioners each year and the social insurance details are transferred to this Department for the purpose of payment of social welfare benefits.
P60 certificates received by the Department to support a social welfare benefit claim are examined to establish if there are outstanding social insurance contributions due to be paid by the employer and such cases are followed up to ensure compliance.
This work is undertaken by Department of Social Protection, Client Eligibility Services, Short term Value Stream, Inner Relief Road, Ardarvan, Buncrana, Co. Donegal, IRELAND.
SUBMISSION OF P60 CERTIFICATES
The necessity for a claimant to furnish a P60 Certificate in support of their claim for social welfare benefit may arise for several reasons:-
- The employer may have made the statutory annual return (P35L) to the Office of the Revenue Commissioners but may have omitted to list or have incorrectly listed the employee's Revenue and Social Insurance (RSI) number or may have omitted some or all of the social insurance details such as number of weeks worked by an employee or Class of PRSI contribution paid;
- The employer may have made the statutory annual P35L return to the Office of the Revenue Commissioners after the due date;
- The customer may require the latest social insurance contributions to qualify for benefit rather than the contributions in the Governing Contribution Year (GCY) which is the normal contribution year used for benefit purposes;
- The employer may not have made the statutory annual P35L end of year return.
P60 Certificates are submitted to P60 Control Section and, on receipt, the details are examined and compared with the claimant's social insurance record held by the Department.
The Office of the Revenue Commissioners is also contacted to check if any additional information on the claimant's record is available;
- If the Revenue Commissioners are in the process of dealing with the P35L end of year return from the claimant's employer, the P60 will be accepted from the claimant as the record will be updated when the end of year return is notified to DSFA.
- In cases where the social insurance payments have actually been paid by the employer but the P35L end of year return has not been returned, the P60 details are accepted from the claimant and the employer is reminded of the outstanding P35L return by P60 Control section. The P35 return is forwarded to the Revenue Commissioners, when received.
- In cases where neither the P35L end of year return has been made by the employer nor social insurance remittance made, P60 Control section contacts the employer to request submission of same. If the employer is not contactable or refuses to co-operate, the case will be referred to a Social Welfare Inspector for investigation. (See separate guideline " PRSI Inspections" on Guidelines for Social Welfare Inspectors).
On receipt of the report of the Social Welfare Inspector, social insurance records are updated as necessary on the Central Records system of the Department and the relevant scheme for which the claimant is claiming benefit is notified.
In some instances P60 Control section also examines P45 certificates, employer statements or tax office statements which may have been submitted by the claimant instead of P60 certs. The same investigation procedures apply in such cases as outlined above.
P45s are submitted in support of claims where the social insurance record is incomplete (as described earlier) in cases where the employee left employment before the end of a tax year. In such cases the employee would not have been issued with a P60 as s/he would not have been in employment on the last day of the tax year, i.e. 5th April.
Employer or tax office statements are often submitted in cases where a P60 is not available (lost or mislaid and employer perhaps no longer trading).
P60 control section issues letters to a certain number of clients each year requesting confirmation on details of their social insurance record as held by the Department for the previous four years.
The persons selected for receipt of these mailshots have an incomplete social insurance record for the purposes of qualification for social welfare benefits in their most recent tax year. The purpose of the mailshot is to correct and amend the social insurance record in advance of any claims which the person might make to benefit.