Download P35 Version 3

File Format Notes
P35L Version 5
Document Version: 1.2 Final
ROS Website:
www.ros.ie
Revenue Website:
www.revenue.ie
1
File Format Specification –P35L Return
Page 2
1.
Version Control ................................................................................................................................................ 3
2.
Notes on Elements........................................................................................................................................... 4
2.1
2.2
2.3
2.4
2.5
2.6
2.7
2.8
2.9
2.10
2.11
2.12
2.13
2.14
3.
P35LFile.................................................................................................................................................... 4
Employer ................................................................................................................................................... 5
PensionDetails .......................................................................................................................................... 5
P35L ......................................................................................................................................................... 7
Employee .................................................................................................................................................. 7
Employment .............................................................................................................................................. 8
PRSI ......................................................................................................................................................... 8
PRSIClass ................................................................................................................................................ 9
TaxDetails ................................................................................................................................................. 9
BenefitInKind........................................................................................................................................... 10
Levies ..................................................................................................................................................... 10
Income .................................................................................................................................................... 10
Exclusion ................................................................................................................................................ 11
CarPark ................................................................................................................................................... 11
Sample File..................................................................................................................................................... 12
File Format Specification –P35L Return
Page 3
1. Version Control
Version
1.0
1.1
Date
12/03/2009
20/04/2009
Change
Final
Updates to section 2.9 and 2.12 –
-Threshold for incomeLevy has been changed to
€15028.
-Removing attributes twoPercent and threePercent.
-Attribute onePercent has been renamed to
totalIncomeLevy.
1.2
17/09/2009
Updates to section 2.9 –
Changed min value for grossPay to 0.
Changed min value for pay to 100.
Update to section 2.14 –
Added extra details to description for CarPark element.
File Format Specification –P35L Return
Page 4
2. Notes on Elements
The file will consist of a root P35LFile element.
2.1
P35LFile
The P35LFile element has the following attributes:
Field
Required
taxYear
Y
date
Minimum
Value/
Length
4
Maximum
Value/
Length
4
10
10
week53
Y
1
1
currency
product
Y
Y
1
1
1
25
formversion
Y
language
declarationtype
Y
1
1
1
1
taxablebenefits
Y
0
9
pension
Y
1
1
Other
4 digit year value, format
CCYY. This must be greater
than or equal to 2009 for
version 5 forms.
Date file update
(DD/MM/YYYY).
Must be 0 or 1. ‘1’ indicates
that this is a 53 week year, ‘0’
indicates it is not.
E for Euro
Third party software product
identifier.
Must be equal to ‘5’ for this
version of the file format. Will
change with each new edition
of the form.
E for English, G for Irish
Must be O or A. O indicates
that this is an Original P35
declaration, A indicates that
this is an
Amended/Supplementary P35
declaration.
Total value of all non-cash
benefits liable to PAYE, PRSI
and Health Contributions
provided to employees during
the year. Range ‘0’ –
‘99999999900’. Whole
numbers only, representing
cent amounts. Max value in
range represents
€999999999.00
‘1’ to indicate Pension Product
details are included, ‘0’ to
indicate that they are not.
Note: Files with declarationtype
= ‘A’ must have pension value
of ‘0’, i.e. can not include
pension product details. This
restriction will remain in place
until otherwise advised.
It then consists of one Employer element, one Levies element and one or more P35L
elements. If pension attribute is set to ‘1’, PensionDetails element must also be included.
Note: Files with declarationtype = ‘A’ must have pension value of ‘0’, i.e. can not include
pension product details. This restriction will remain in place until otherwise advised.
File Format Specification –P35L Return
Page 5
2.2
Employer
The Employer element has the following attributes:
Field
Required
Maximum
Value/ Length
Other
Y
Minimum
Value/
Length
8
number
8
Y
1
30
tradename
0
30
address1
address2
address3
contact
0
0
0
0
30
30
30
20
phone
0
12
fax
0
12
The registration of the
employer (up to 8 chars). Must
be valid Employer Registered
number
Name of Employer, up to 30
chars
Trade name of employer, up to
30 chars
Address field 1, up to 30 chars
Address field 2, up to 30 chars
Address field 3, up to 30 chars
Employer contact name, up to
20 chars
Employer contact telephone,
up to 12 digits
Employer contact fax, up to 12
digits
name
2.3
PensionDetails
The PensionDetails element must be included if the pension attribute in P35LFile element is
set to ‘1’. If included all attributes must be populated. It has the following attributes:
Field
Required
Maximum
Value/ Length
Other
empecontrbs
Minimum
Value/
Length
0
99999
amtempecontrbs
0
99999999900
emprcontrbs
0
99999
No. of employees who
contributed to retirement
benefits schemes by way of
deduction from payroll
during the year. Cannot be
greater than total number of
employees included in
return.
Range ‘0’ – ‘99999’. Whole
numbers only.
The total amount
contributed by your
employees to retirement
benefit schemes by way of
deduction from payroll
which qualify for tax relief.
Range ‘0’ – ‘99999999900’.
Whole numbers only,
representing cent amounts.
Max value in range
represents €999999999.00
No. of employees for whom
you made contributions to
retirement benefit schemes.
Cannot be greater than total
number of employees
included in return. Range ‘0’
File Format Specification –P35L Return
Page 6
amtemprcontrbs
0
99999999900
empecontprsa
0
99999
amtempecontprsa
0
99999999900
emprcontprsa
0
99999
amtemprcontprsa
0
99999999900
empecontrac
0
99999
– ‘99999’. Whole numbers
only.
The total amount
contributed by you to
retirement benefits
schemes on behalf of your
employees during the year.
Range ‘0’ – ‘99999999900’.
Whole numbers only,
representing cent amounts.
Max value in range
represents €999999999.00
No. of employees who
contributed to PRSA
products by way of
deduction from payroll
during the year. Cannot be
greater than total number of
employees included in
return. Range ‘0’ – ‘99999’.
Whole numbers only.
The total amount
contributed by your
employees to PRSA
products by way of
deduction from payroll
during the year which
qualify for tax relief. Range
‘0’ – ‘99999999900’. Whole
numbers only, representing
cent amounts. Max value in
range represents
€999999999.00
No. of employees for whom
you made contributions to
PRSA products during the
year. Cannot be greater
than total number of
employees included in
return. Range ‘0’ – ‘99999’.
Whole numbers only.
The total amount
contributed by you on
behalf of your employees to
PRSA products during the
year. Range ‘0’ –
‘99999999900’. Whole
numbers only, representing
cent amounts. Max value in
range represents
€999999999.00
No. of employees who
contributed to retirement
annuity contracts by way of
deduction from payroll
during the year. Cannot be
greater than total number of
employees included in
return.
Range ‘0’ – ‘99999’. Whole
File Format Specification –P35L Return
Page 7
amtempecontrac
0
99999999900
numbers only.
The total amount
contributed by your
employees to retirement
annuity contracts by way of
deductions from payroll
during the year, which
qualify for tax relief. Range
‘0’ – ‘99999999900’. Whole
numbers only, representing
cent amounts. Max value in
range represents
€999999999.00
2.4
P35L
At least one instance of the P35L element is required, and has no attributes. It consists of the
following sub-elements – Employee, Employment, PRSI, TaxDetails and BenefitInKind.
2.5
Employee
Employee is a required element on P35L.
Please note only one entry for each employee should be filed. Where an employee has two or
more periods of employment in the year with the same employer, the figures for each period
of employment should be aggregated and filed as one entry. It consists of the following
attributes:
Field
Required
Maximum
Value/ Length
Other
*ppsn
Minimum
Value/
Length
8
9
*surname
1
20
*firstName
1
20
works
0
12
*dob
10
10
*address1
0
30
address2
address3
returntype
0
0
1
30
30
1
The registration of the
employee (up to 9 chars).
Must be valid PPS number.
Format is 7 numerics
(including leading zeros)
followed by a check character
and Return Level indicator of
“space”, “W”, “X” or “T”.
Employee Surname, up to 20
chars. Optional if PPSN
present, otherwise required.
Employee first names, up to 20
chars. Optional if PPSN
present, otherwise required.
Employee internal staff
identifier
Employee date of birth
(DD/MM/YYYY). Required if
PPSN and address1 are not
known.
Address field 1, up to 30 chars.
Optional if PPSN present,
otherwise required.
Address field 2, up to 30 chars
Address field 3, up to 30 chars
O (default value) to indicate
Original P35L if P35LFile
declarationtype is O. For
declarationtype A, A indicates
File Format Specification –P35L Return
Page 8
Amended P35L and S
indicates Supplementary P35L
NOTE:
 * If the PPSN is not known, the firstName, surname and address 1 fields are required.
The DOB field should be completed where known.
2.6
Employment
The Employment element is optional and consists of the following attributes:
Field
Required
Maximum
Value/ Length
Other
start
Minimum
Value/
Length
10
10
end
10
10
Employment start date,
(DD/MM/YYYY). Must be within
tax period being
filed. If both start and end
dates present, start date can
not be after end date
Employment end date,
(DD/MM/YYYY). Must be within
tax period being
filed. If both start and end
dates present, end date can
not be before start date
2.7
PRSI
The PRSI element contains one element, PRSIClass, and the following attributes:
Field
Maximum
Value/ Length
Other
total
Minimum
Value/
Length
0
999999999
employee
0
999999999
0
56
Total PRSI paid, Employer +
Employee. Whole numbers
only, representing cent
amounts.
Total PRSI must not be greater
than pay. Range ‘0’ –
‘999999999’. Whole numbers
only, representing cent
amounts. Max value in range
represents €9999999.99
PRSI paid, Employee. Whole
numbers only, representing
cent amounts. If PRSI classes
of employee dictate that
Employee PRSI must be paid,
value must be present for
employee contribution
Must not be greater than total
PRSI. Must not be greater than
total pay. Range ‘0’ –
‘999999999’. Whole numbers
only, representing cent
amounts. Max value in range
represents €9999999.99
Total weeks insurable, range
0-56
weeks
Required
Y
File Format Specification –P35L Return
Page 9
2.8
PRSIClass
The PRSIClass element is required at least once and can occur up to 4 times. It consists of
the following attributes:
Field
Required
Maximum
Value/ Length
Other
Y
Minimum
Value/
Length
1
class
2
Y
0
56
PRSI Class. Weeks required
where class is provided
can not have same class listed
twice
Weeks insured at this class,
range 0-56. class required
where weeks is provided
sum of weeks at 2nd, 3rd and 4th
classes must be less than or
equal to total insurable weeks
value
weeks
NOTE:
ROS returns should contain the details of the 4 classes with the greater number of insurable
weeks, while keeping in mind that the most important classes, ie class A, should get priority.
Other additional class information should be printed off and sent to:
PO Box 354,
Sarsfield House,
Francis Street,
Limerick.
2.9
TaxDetails
The TaxDetails element is optional and consists of the following attributes:
Field
Require
d
Maximum
Value/ Length
Other
Y
Minimum
Value/
Length
0
basis
2
pay
Y
100
99999999900
tax
Y
-999999999
999999999
0 indicates Ordinary, 1
indicates Temporary, 2
indicates Emergency
Employee net pay for tax
purposes. Whole numbers
only, representing cent
amounts. Range ‘100’ –
‘99999999900’. Whole
numbers only, representing
cent amounts. Max value in
range represents
€999999999.00
Employee Tax deducted or
refunded in this employment.
Negative if tax refunded.
Whole numbers only,
representing cent amounts.
Range ‘999999999’. Whole
numbers only, representing
cent amounts. Max value in
File Format Specification –P35L Return
grossPay
Y
incomeLevy
Page 10
0
99999999900
0
9999999900
range represents €9999999.99
net tax can not be greater than
pay
Gross Pay for Income Levy
Purposes. Range ‘0’ –
‘99999999900’. Whole
numbers only, representing
cent amounts. Max value in
range represents
€999999999.00
Employee income levy. If
grossPay is greater than
€15028 then an entry is
required in Income Levy.
Range ‘0’ – ‘9999999900’.
Whole numbers only,
representing cent amounts.
Max value in range represents
€99999999.00
2.10 BenefitInKind
The BenefitInKind element is optional and consists of the following attributes:
Field
Required
medicalinsurance
Minimum
Value/
Length
0
Maximum
Value/
Length
99999
Other
Amount of medical insurance
included as notional pay for
this employee during the year
plus any amounts reimbursed
by the employee to the
employer in respect of this
payment.
Whole numbers only – no cent
amounts to be included
NOTE:
Where an employer pays medical insurance on behalf of the employee and the employee
reimburses part of the cost to the employer the notional pay figure for BIK purposes is the total
cost to the employer minus the amount made good by the employee. However, the figure to
be shown in this field includes the amount of notional pay in respect of medical insurance
added to any amount reimbursed by the employee.
2.11 Levies
The Levies element has no attributes. It consists of three elements, Income, Exclusion and
CarPark. The Exclusion and CarPark elements are optional but there must be one occurrence
of the Income element.
2.12 Income
The Income element is required and consists of the following attributes:
Field
Required
Minimum
Value/
Length
Maximum
Value/ Length
Other
File Format Specification –P35L Return
totalIncomeLevy
Y
Page 11
0
99999999900
Total income levy paid for
all employees. In an
Original return only,
‘totalIncomeLevy’ must
equal the sum of all
‘incomeLevy’ entries.
Range: ‘0’ –
‘99999999900’. Whole
numbers only,
representing cent
amounts. Max value in
range represents
€999999999.00
NOTE:
In the case of an Amended/Supplementary return, the value entered for ‘totalIncomeLevy’
must represent the total Income Levy for the current year, including levy on previous P35
returns.
2.13 Exclusion
The Exclusion element is optional and consists of the following attributes:
Field
Required
Maximum
Value/ Length
Other
employee
Minimum
Value/
Length
0
999999
total
0
99999999900
Number of employees for
whom an exclusion order has
been issued. If an entry is
made in ‘employee’, an entry
must be made in ‘total’. Range:
‘0’ – ‘999999’.
Total amount of income levy
collected for all employees with
exclusion orders. If an entry is
made in ‘total’ an entry must
be made in ‘employee’. Range:
‘0’ – ‘99999999900’. Whole
numbers only, representing
cent amounts. Max value in
range represents
€999999999.00
2.14 CarPark
The CarPark element is optional for original returns and mandatory for
amended/supplementary returns.It consists of the following attributes:
Field
employee
Required
Minimum
Value/ Length
0
Maximum
Value/ Length
999999
Other
Number of employees who
paid car park levy. If an entry is
File Format Specification –P35L Return
total
0
Page 12
99999999900
made in ‘employee’, an entry
must be made in ‘total’. Range:
‘0’ – ‘999999’. In an
Amended/Supplementary
return, this field is required.
Total amount of car park levy
paid for all employees. If an
entry is made in ‘total’, an entry
must be made in ‘employee’.
Range: ‘0’ – ‘99999999900’.
Whole numbers only,
representing cent amounts.
Max value in range represents
€999999999.00. In an
Amended/Supplementary
return, this field is required.
NOTE:
In the case of an Amended/Supplementary return, the CarPark element is mandatory. The
values entered for ‘employee and ‘total’ must represent the total Car Park Levy for the current
year, including levy on previous P35 returns.
3. Sample File
Below is a sample file for an original P35 Version 5 –
<?xml version="1.0" encoding="UTF-8"?>
<P35LFile currency="E" date="10/03/2009" declarationtype="O" formversion="5"
language="E" pension="0" product="TEST" taxYear="2009" taxablebenefits="60000"
week53="0">
<Employer name="test" number="1234567T"/>
<PensionDetails amtempecontprsa="70000" amtempecontrac="90000"
amtempecontrbs="50000" amtemprcontprsa="80000" amtemprcontrbs="60000" empecontprsa="3"
empecontrac="5" empecontrbs="1" emprcontprsa="4" emprcontrbs="2"/>
<P35L>
<Employee firstName="Tester" ppsn="1111111L" returntype="O"
surname="Test"/>
<PRSI employee="0" total="50000" weeks="26">
<PRSIClass class="A0" weeks="26"/>
</PRSI>
<TaxDetails basis="0" grossPay="3500056" incomeLevy="125023"
pay="3500056" tax="275012"/>
<BenefitInKind/>
</P35L>
<Levies>
<Income totalIncomeLevy="125023"/>
<CarPark employee="1" total="88888888899"/>
<Exclusion employee="2" total="30077"/>
</Levies>
</P35LFile>