File Format Notes. P35L Version 6. Document Version: 1.1 Final. ROS Website: Revenue Website:

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1 File Format Notes P35L Version 6 Document Version: 1.1 Final ROS Website: Revenue Website: 1

2 File Format Specification P35L Return Page 2 1. Version Control Notes on Elements P35LFile Employer PensionDetails P35L Employee Employment PRSI PRSIClass TaxDetails BenefitInKind Levies Income Exclusion CarPark Sample File...12

3 File Format Specification P35L Return Page 3 1. Version Control Version Date Change /02/2010 Document created. -Formversion attribute set to 6. -Employer and P35L elements moved to external schemas. -Updated sample file /09/2010 Section 2.5 Employee. Clarification on the requirement of the returntype attribute for Amended/Supplementary returns /06/2012 Updated the following fields to allow them to support the new format registration numbers. The update involves a change to the regular expression used to determine if a number is valid. Change Details: Before: [0-9]{7,8}[A-Wa-w][TWXtwx ]? After: [0-9]{7,8}[A-Wa-w][A-ITWXZa-itwxz ]? Sample Numbers: Existing Format: T New Format: FA Section Field 2.2 Employer number 2.5 Employee ppsn 3 Sample File Updated to include some of the new format numbers

4 File Format Specification P35L Return Page 4 2. Notes on Elements The file will consist of a root P35LFile element. Note: namespaces are required in the xml for upload to ROS. 2.1 P35LFile The P35LFile element has the following attributes: taxyear Y digit year value, format CCYY. This must be greater than or equal to 2010 for version 6 forms. date Date file update (DD/MM/YYYY). week53 Y 1 1 Must be 0 or 1. 1 indicates that this is a 53 week year, 0 indicates it is not. currency Y 1 1 E for Euro product Y 1 25 Third party software product identifier. formversion Y Must be equal to 6 for this version of the file format. Will change with each new edition of the form. language Y 1 1 E for English, G for Irish declarationtype 1 1 Must be O or A. O indicates that this is an Original P35 declaration, A indicates that this is an Amended/Supplementary P35 declaration. taxablebenefits Y 0 9 Total value of all non-cash benefits liable to PAYE, PRSI and Health Contributions provided to employees during the year. Range Whole pension Y 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.

5 File Format Specification P35L Return Page 5 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. 2.2 Employer The Employer element has the following attributes: number Y 8 9 The registration of the employer (up to 9 chars). Must be valid Employer Registered number name Y 1 30 Name of Employer, up to 30 chars tradename 0 30 Trade name of employer, up to 30 chars address Address field 1, up to 30 chars address Address field 2, up to 30 chars address Address field 3, up to 30 chars contact 0 20 Employer contact name, up to 20 chars phone 0 12 Employer contact telephone, up to 12 digits fax 0 12 Employer contact fax, up to 12 digits 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: empecontrbs 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 Whole numbers only. amtempecontrbs The total amount contributed by your employees to retirement benefit schemes by way of deduction from payroll which qualify for tax relief. Range Whole numbers only, representing cent amounts. Max value in range represents emprcontrbs No. of employees for whom

6 File Format Specification P35L Return Page 6 you made contributions to retirement benefit schemes. Cannot be greater than total number of employees included in return. Range Whole numbers only. amtemprcontrbs The total amount contributed by you to retirement benefits schemes on behalf of your employees during the year. Range Whole numbers only, representing cent amounts. Max value in range represents empecontprsa 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 Whole numbers only. amtempecontprsa 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 Whole emprcontprsa 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 Whole numbers only. amtemprcontprsa The total amount contributed by you on behalf of your employees to PRSA products during the year. Range Whole empecontrac No. of employees who contributed to retirement annuity contracts by way of

7 File Format Specification P35L Return Page 7 deduction from payroll during the year. Cannot be greater than total number of employees included in return. Range Whole numbers only. amtempecontrac 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 Whole 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: *ppsn 8 9 The registration of the employee (up to 9 chars). Must be valid PPS number. Format is 7 numerics (including leading zeros) followed by one or two letters which may include the Return Level indicator of space, W, X,T, or Z. *surname 1 20 Employee Surname, up to 20 chars. Optional if PPSN present, otherwise required. *firstname 1 20 Employee first names, up to 20 chars. Optional if PPSN present, otherwise required. works 0 12 Employee internal staff identifier *dob Employee date of birth (DD/MM/YYYY). Required if PPSN and address1 are not known. *address Address field 1, up to 30 chars. Optional if PPSN

8 File Format Specification P35L Return Page 8 present, otherwise required. address Address field 2, up to 30 chars address Address field 3, up to 30 chars returntype 1 1 O (default value) to indicate Original P35L if P35LFile declarationtype is O. For declarationtype A, A indicates Amended P35L and S indicates Supplementary P35L. Note: Attribute is required when declarationtype is set to A. 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: start 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 end 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: total Total PRSI paid, Employer + Employee. Whole numbers only, representing cent amounts. Total PRSI must not be greater than pay. Range Whole numbers only, representing cent amounts. Max value in range represents employee PRSI paid, Employee. Whole cent amounts. If PRSI classes of employee dictate that

9 File Format Specification P35L Return Page 9 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 Whole numbers only, representing cent amounts. Max value in range represents weeks Y 0 56 Total weeks insurable, range PRSIClass The PRSIClass element is required at least once and can occur up to 4 times. It consists of the following attributes: class Y 1 2 PRSI Class. Weeks required where class is provided can not have same class listed twice weeks Y 0 56 Weeks insured at this class, range 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 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. 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 Minimum basis Y indicates Ordinary, 1 indicates Temporary, 2 indicates Emergency pay Y Employee net pay for tax purposes. Whole numbers only, representing cent amounts. Range Whole

10 File Format Specification P35L Return Page 10 tax Y Employee Tax deducted or refunded in this employment. Negative if tax refunded. Whole numbers only, representing cent amounts. Range Whole net tax can not be greater than pay grosspay Y Gross Pay for Income Levy Purposes. Range Whole incomelevy Employee income levy. If grosspay is greater than then an entry is required in Income Levy. Range Whole numbers only, representing cent amounts. Max value in BenefitInKind The BenefitInKind element is optional and consists of the following attributes: medicalinsurance 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.

11 File Format Specification P35L Return Page 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. Please consult sections 2.12, 2.13 and 2.14 for more detailed information on these elements Income The Income element is required and consists of the following attributes: totalincomelevy Y Total income levy paid for all employees. In an Original return only, totalincomelevy must equal the sum of all incomelevy entries. Range: Whole numbers only, representing cent amounts. Max value in 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 Exclusion The Exclusion element is optional and consists of the following attributes: employee 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: total 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: Whole

12 File Format Specification P35L Return Page CarPark The CarPark element is optional for original returns and mandatory for amended/supplementary returns.it consists of the following attributes: employee Number of employees who paid car park levy. If an entry is made in employee, an entry must be made in total. Range: In an Amended/Supplementary return, this field is required. total 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: Whole. 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 6 <?xml version="1.0" encoding="utf-8"?> <ns4:p35lfile xmlns:ns4=" currency="e" declarationtype="o" formversion="6" language="e" pension="0" product="ros LAUNCHER" taxyear="2010" taxablebenefits="50000" week53="0" xmlns:ns2=" xmlns:ns3=" xmlns:ns5=" > <ns3:employer xmlns:ns3=" name="test" number=" fa" /> <ns4:pensiondetails/> <ns5:p35l xmlns:ns5=" <ns5:employee address1="" address2="" address3="" firstname="test" ppsn=" NA" surname="test" works=""/> <ns5:employment/> <ns5:prsi total="26900" weeks="56"> <ns5:prsiclass class="a0" weeks="56"/> </ns5:prsi> <ns5:taxdetails basis="0" grosspay=" " incomelevy="220000" pay=" " tax="125100"/> </ns5:p35l> <ns4:levies> <ns4:income totalincomelevy="220000"/>

13 <ns4:carpark employee="2" total="25600"/> <ns4:exclusion employee="1" total="33300"/> </ns4:levies> </ns4:p35lfile> Page 13