P35 year end return

At the end of the 2018 tax year, you need to create a P35 file and upload it to Revenue Online Service (ROS). Your P35 includes the total tax, universal social charge (USC) and pay related social insurance (PRSI) for each employee and your company’s liabilities.

You must upload the P35 to ROS by 23 February, as submitting returns after this date may result in a fine.

Produce the P35 file

  • 1. Go to Year End.
  • 2. Check the Tax year to report on is 2018. If not, change it now.
  • 3. Click Generate P35 ROS File.

If any employees have the same PPS number and overlapping employment dates, you can’t continue. You must correct this before continuing.

  • 4. To see the list of employees included in the P35, click Show hidden employees.
  • 5. If an employee doesn’t have a PPS number, check you’ve entered their date of birth and the first line of their address.
  • 6. Click Next.
  • 7. If applicable, enter the medical insurance eligible for tax relief value for each employee.

If you’re not sure how much to enter, check with your insurance provider.

  • 8. Click Next.
  • 9. Check your company name is correct then enter your employer registration number.
  • 10. Click Submit.
  • 11. Click the P35 Paper Report link and check the values are correct.
  • 12. Click the Download P35 file link.

Depending on your Internet browser, the file automatically downloads to your Downloads folder or you’re prompted to save the file. Browse to where you want to save the file.

You can now upload the P35 file to ROS. If you need any help with this, please contact the ROS helpdesk:

  • By phone – 1890 201 106. If you’re calling from outside Ireland, +353 1 702 3021.
  • By email – roshelp@revenue.ie

Produce a P35 correction file

If you need to correct information on a P35 file you’ve already uploaded to ROS, do the following.

  • 1. Go to Year End.
  • 2. Check the Tax year to report on is 2018. If not, change it now.
  • 3. Under P35 Report & Submission, click the Generate Correction File link.
  • 4. Repeat from step 4 in the previous section.

Read more about payroll year end.