P35 Return Filing – Importance of Recording the Correct PPS Number for Employees

                

When filing the P35 Return for 2011, employers and agents are reminded of the importance of recording the correct PPS number for each employee on the return. This will ensure that an employee’s details are updated correctly to the Revenue and Department of Social Protection (DSP) computer systems with the minimum of delay. The PPS number should match the PPS number on the most recent Tax Credit Certificate issued by Revenue to the employer. 

If, as an employer, you have an employee in respect of whom you have a PPS number but have not received a Tax Credits Certificate from Revenue, this indicates that the person concerned has not been registered with Revenue for this particular employment. Before this person’s pay, tax and PRSI details are filed with Revenue on the P35, you should immediately advise the appropriate Revenue District of the person’s name, address and PPS Number so that we can register the employee as employed with you and issue a Tax Credits Certificate.

When you have a Tax Credits Certificate for that employee, you can then include that person’s pay, tax and PRSI details on the P35 return. If you have filed the P35 return already (without that person’s details), then you need to file a supplementary P35 for that employee.

If you have enquiries on any aspect of the P35 Return filing, please contact the P35 Helpline on 1890 25456