Two or more changes of contribution class in an income tax year

Print page

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.


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.
Last modified:24/09/2008

 Application Forms