Schema Notes. P35 Version 11 01/01/ /12/2014

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1 Revenue Online Services 01/01/ /12/2014 Last Updated 22nd July 2014 Status FINAL Document Version 1.2 Page 1 of 16

2 CONTENTS Contents Document Information Synopsis Change History Schema Overview Elements P35LFile Employer PensionDetails P35L Employee Employment PRSI PRSIClass TaxDetails LPTDetails BenefitInKind Levies ParkingLevy MedicalInsurance Appendix Sample File Page 2 of 16

3 1 DOCUMENT INFORMATION 1.1 Synopsis Notes on the P35 v11 document type definition for the tax year Change History Table 1: Change History Version Number Section Affected Change Description 0.1 ALL Initial Draft 02/04/ ALL Final 02/04/ Updated the cent value for totalamounttrs to /07/2014 This field is the total value of all medicalinsurance fields on all P35Ls, and these can only have 00 for the cent value , 4.1 Added a note about the MedicalInsurance element. Removed the ns4 namespace from the MedicalInsurance element in the sample xml. Also, increased the value used in taxablebenefits attribute in the sample xml. 22/07/2014 Date Page 3 of 16

4 2 SCHEMA OVERVIEW This document contains all the validation rules which must be passed to enable a successful P35 v11 form upload to ROS. These include for each attribute or element: Correct data formats Maximum and minimum values where applicable Dependent attributes or elements other elements that must not be null or other attributes for which values must be returned in certain circumstances. This document should be used as an aid to the P35 v11 Form schemas. It details the data types and defaults for each of the elements and attributes within the schema. The P35 v11 schema should be encoded using UTF-8. The first line within the XML message must indicate this. Please see the Sample File in section 4.1. Changes in v11 are as follows: 3 new Medical Insurance fields added: Number of Employees Total Premium Paid Total Premium eligible for Tax Relief Paid by the Employer Gross Pay for Employee PRSI purposes field added to PRSI Tax Details Tax field length increased The Medical Insurance attribute for P35L is now used for the amount of Medical Insurance eligible for Tax Relief Paid by the Employer. Page 4 of 16

5 3 ELEMENTS The file consists of a root P35LFile element. Note: namespaces are required in the xml for upload to ROS. Elements updated are specified in bold. 3.1 P35LFile The P35LFile element has the following attributes: taxyear date week53 4 digit year value, format YYYY. Date file update (DD/MM/YYYY). Y N This must be greater than or equal to 2014 for version 11 forms. If present, it must be a valid date. currency Text character Y Must be E for Euro Week 53 has been removed from Employer. product Text string Y Third party software product identifier. formversion Numeric value Y Must be equal to 11 for this version of the file format. Will change with each new edition of the form. language Text character Y E for English, G for Irish declarationtype Text character N Must be O or A. O indicates that this is an Original P35 declaration, A indicates that this is an Amended/Supplementary P35 declaration. Note: If not present default is O. taxablebenefits Numeric value Y Total value of all non-cash benefits liable to PAYE, PRSI and Universal Social Charge provided to employees during the year. pension Numeric Boolean value, i.e.., 0 for false, 1 for true P35File contains the following elements: One mandatory Employer element. One mandatory PensionDetails element. One or more P35L elements. One mandatory Levies element. Optional MedicalInsurance element. Y Value must be greater than or equal to the Total Medical Insurance Premium paid by the Employer (totalamount). Range 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. cannot include pension product details. This restriction will remain in place until otherwise advised. Note: Files with declarationtype = A must have pension value of 0, i.e. cannot include pension product details. This restriction will remain in place until otherwise advised. Page 5 of 16

6 3.2 Employer The Employer element has the following attributes: number Text string Y The registration of the employer (up to 9 chars). Must be valid Employer Registered number name Text string Y of Employer, up to 30 chars tradename Text string N Trade name of employer, up to 30 chars address1 Text string N Address field 1, up to 30 chars address2 Text string N Address field 2, up to 30 chars address3 Text string N Address field 3, up to 30 chars phone Numeric N Employer contact telephone, up to 12 digits Note: - and spaces are not accepted contact Text string N Employer contact name, up to 20 chars fax Numeric N Employer contact fax, up to 12 digits 3.3 PensionDetails Note: - and spaces are not accepted 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 Numeric N 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. Both the empecontrbs and amtempecontrbs fields must either be left blank or both completed. Where empecontrbs is Zero, amtempecontrbs must be amtempecontrbs Numeric N The total amount contributed by your employees to retirement benefit schemes by way of deduction from payroll which qualify for tax relief. Range Both the empecontrbs and amtempecontrbs fields must either be left blank or both completed. Where empecontrbs is Zero, amtempecontrbs must be amtempecontrbs cannot be less than empecontrbs. emprcontrbs Numeric N No. of employees for whom you made contributions to retirement benefit schemes. Cannot be greater than total number of employees included in return. Range Whole numbers only. Both the emprcontrbs and amtemprcontrbs fields must either be left blank or both completed. Page 6 of 16

7 Where emprcontrbs is Zero, amtemprcontrbs must be amtemprcontrbs Numeric N The total amount contributed by you to retirement benefits schemes on behalf of your employees during the year. Range Both the emprcontrbs and amtemprcontrbs fields must either be left blank or both completed. Where emprcontrbs is Zero, amtemprcontrbs must be amtemprcontrbs cannot be less than emprcontrbs. empecontprsa Numeric N 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. Both the empecontprsa and amtempecontprsa fields must either be left blank or both completed. Where empecontprsa is Zero, amtempecontprsa must be amtempecontprsa Numeric N 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 Both the empecontprsa and amtempecontprsa fields must either be left blank or both completed. Where empecontprsa is Zero, amtempecontprsa must be amtempecontprsa cannot be less than empecontprsa. emprcontprsa Numeric N 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. Both the emprcontprsa and amtemprcontprsa fields must either be left blank or both completed. Where emprcontprsa is Zero, amtemprcontprsa must be amtemprcontprsa Numeric N The total amount contributed by you on behalf of your employees to PRSA products during the year. Range Both the emprcontprsa and amtemprcontprsa fields must either be left blank or both completed. Where emprcontprsa is Zero, amtemprcontprsa must be Page 7 of 16

8 amtemprcontprsa cannot be less than emprcontprsa. empecontrac Numeric N 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 Whole numbers only. Both the empecontrac and amtempecontrac fields must either be left blank or both completed. Where empecontrac is Zero, amtempecontrac must be amtempecontrac Numeric N 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 Both the empecontrac and amtempecontrac fields must either be left blank or both completed. Where empecontrac is Zero, amtempecontrac must be amtempecontrac cannot be less than empecontrac. 3.4 P35L At least one instance of the P35L element is required. It consists of the following sub-elements Employee, Employment, PRSI, TaxDetails and BenefitInKind. week53 Numeric Boolean value, i.e., 0 for false, 1 for true Y Must be 0 or 1. 1 indicates that this is a 53 week year for the employee. 0 indicates it is not. Page 8 of 16

9 3.5 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 Alpha-Numeric N The registration of the employee (up to 9 chars). Must be valid PPS number. Format is 7 digits (including leading zeros) followed by a check character and Return Level indicator of space, W, X or T. From January 2013, the extended range of PPS numbers will be accepted. This new format is 7 digits (including leading zeros) followed by a check character and an additional alphabetic character (e.g TA) *surname Text string N Employee Surname, up to 20 chars. Optional if PPSN present, otherwise required. *first Text string N Employee first names, up to 20 chars. Optional if PPSN present, otherwise required. works Text string N Employee internal staff identifier, up to 12 chars. *dob Formatted Date (DD/MM/YYYY) N Employee date of birth (DD/MM/YYYY). Should be completed where known. Must be a valid date. *address1 Text string N Address field 1, up to 30 chars. Optional if PPSN present, otherwise required. address2 Text string N Address field 2, up to 30 chars address3 Text string N Address field 3, up to 30 chars returntype Text character N Must be O (default value) or undefined, if declarationtype is O. pensiontracingnumber Text string N Pension Tracing Number. If declarationtype is A, value must be A, to indicate Amended P35L, or S, to indicate Supplementary P35L. Note: Attribute is required when declarationtype is set to A. The format of the pension tracing number is PBXXXXXX, where XXXXXX is a number with up to 6 digits. E.g. PB1234 NOTE: * If the PPSN is not known, the first, surname and address1 fields are required. The DOB field should be completed where known. Page 9 of 16

10 3.6 Employment The Employment element is optional and consists of the following attributes: start Formatted Date (DD/MM/YYYY) N 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 Formatted Date (DD/MM/YYYY) N 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 3.7 PRSI The PRSI element contains one element, PRSIClass, and the following attributes: grosspayemployee Numeric N Gross Pay for Employee PRSI purposes. Whole numbers only, representing cent amounts. where Total PRSI (total) or Employee PRSI (employee) have a value. Range total Numeric N Total PRSI paid, Employer + Employee. Whole numbers only, representing cent amounts. If the employee is not marked as an exclusion order case, Total PRSI must not be greater than pay. Range Max value in range represents 9,999, employee Numeric N 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. If the employee is not marked as an exclusion order case, Employee PRSI not be greater than total pay. Range Max value in range represents 9,999, weeks Numeric Y Total weeks insurable, range 0-56 Page 10 of 16

11 3.8 PRSIClass Class The PRSIClass element is required at least once and can occur up to 4 times. It consists of the following attributes: 2 character Alpha Numeric Y PRSI Class. Weeks required where class is provided can not have same class listed twice. Note: spaces are not accepted weeks Numeric Y Weeks insured at this class, range class required where weeks is provided NOTE: sum of weeks at 2nd, 3rd and 4th classes must be less than or equal to total insurable weeks value 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. Page 11 of 16

12 3.9 TaxDetails The TaxDetails element is optional and consists of the following attributes and one optional element LPTDetails: basis Numeric Y 0 indicates Ordinary, 1 indicates Temporary, 2 indicates Emergency, 3 indicates Exclusion Order Deduction basis of 3 is only allowed if the employee is marked as an Exclusion Order Case, i.e., when the exclusionorder attribute is equal to 1. pay Numeric Y Employee net pay for tax purposes. Range tax Numeric Y Employee Tax deducted or refunded in this employment. Negative if tax refunded. Range Max value in range represents 99,999, Net tax cannot be greater than pay grosspay Numeric Y Gross Pay for Universal Social Charge Purposes. Range usc Numeric Y Employee Universal Social Charge. Negative if USC refunded. ib exclusionorder Numeric Numeric Boolean value, i.e., 0 for false, 1 for true Y N Range Max value in range represents 99,999, Employee Illness Benefit Range Max value in range represents 99,999, to indicate an Employee is not an Exclusion Order Case. 1 to indicate an Employee is an Exclusion Order Case. Default value is 0. Page 12 of 16

13 3.10 LPTDetails The LPTDetails element is optional and consists of the following attributes for the Local Property Tax paid by the employee. The LPT Details are not mandatory but in the case of introducing them, the startdate and the amount must be specified. startdate Formatted Date (DD/MM/YYYY) Y Commencement date of the Local Property Tax (LPT). (DD/MM/YYYY) Must be on 01/07/2013 or after. This start date should be the date of the first deduction of LPT, which could be in the actual employment or in any previous employment. amount Numeric Y Local Property Tax amount paid. Range Max value in range represents 9,999, BenefitInKind The BenefitInKind element is optional and consists of the following attributes: medicalinsurance Numeric N Amount of medical insurance eligible for Tax Relief paid by the Employer included as notional pay for this employee during the year. Range Max value in range represents 99, Page 13 of 16

14 3.12 Levies The Levies element has no attributes. It contains a ParkingLevy element. The ParkingLevy element is optional. Please consult sections 2.12 and 2.13 for more detailed information on these elements ParkingLevy The ParkingLevy element is optional for original returns and mandatory for amended/supplementary returns. It consists of the following attributes: employee Numeric N Number of employees who paid parking 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 Numeric N Total amount of parking levy paid for all employees. If an entry is made in total, an entry must be made in employee. NOTE: Range: Whole numbers only, representing cent amounts.. In an Amended/Supplementary return, this field is required. In the case of an Amended/Supplementary return, the ParkingLevy element is mandatory. The values entered for employee and total must represent the total ParkingLevy for the current year, including levy on previous P35 returns MedicalInsurance The MedicalInsurance element is optional and contains the following attributes: Note: The MedicalInsurance element is required if any P35L contains a value for Medical Insurance Eligible for Tax Relief paid by the employer. numberofemployees Numeric N Number of employees for whom Medical Insurance was paid included in Taxable Benefits amount (taxablebenefits). if Medical Insurance was entered on any P35Ls. Must equal the number of P35Ls that contain a value for Medical Insurance. Range: totalamount Numeric N Amount of the Medical Insurance Premium paid included in the Taxable Benefits amount (taxablebenefits). if Medical Insurance was entered on any P35Ls. Value must be greater than or equal to the Total Premium eligible for Tax Relief paid by the Employer (totalamounttrs). Range: Whole numbers only, representing cent amounts. Page 14 of 16

15 Max value in range represents 99,999, totalamounttrs Numeric N Amount of the Medical Insurance Premium included in the Taxable Benefits amount (taxablebenefits) eligible for Tax Relief paid by the Employer. if Medical Insurance was entered on any P35Ls. Must equal the total value of Medical Insurance on all P35Ls. Must have a non-zero value if there is a non-zero value for Number of Employees (numberofemployees). Range: Whole numbers only, representing cent amounts. Max value in range represents 99,999, Page 15 of 16

16 4 APPENDIX Sample File Below is a sample file for an original P35 Version 11 <?xml version="1.0" encoding="utf-8"?> <P35LFile currency="e" declarationtype="o" formversion="11" language="e" pension="1" product="ros LAUNCHER" taxyear="2014" taxablebenefits="217300" xmlns=" schema-v11.xsd" xmlns:ns1=" xmlns:ns2=" xmlns:xsi=" <ns1:employer name="company Ltd." number=" c"/> <PensionDetails amtempecontprsa="200000" amtempecontrac="450000" amtempecontrbs="130000" amtemprcontprsa="360000" amtemprcontrbs="300000" empecontprsa="1" empecontrac="2" empecontrbs="1" emprcontprsa="3" emprcontrbs="3"/> <ns2:p35l week53="0"> <ns2:employee address1="abcdefg" address2="abcdefg" address3="abcdefg" first="employee" ppsn=" l" surname="a" pensiontracingnumber="pb123456"/> <ns2:employment/> <ns2:prsi employee="1200" grosspayemployee="12300" total="1300" weeks="52"> <ns2:prsiclass class="a1" weeks="52"/> </ns2:prsi> <ns2:taxdetails basis="0" exclusionorder="0" grosspay=" " ib="10000" pay=" " tax=" " usc="100100"> <ns2:lptdetails startdate="01/01/2014" amount="18500"/> </ns2:taxdetails> <ns2:benefitinkind medicalinsurance=" 73300"/> </ns2:p35l> <ns2:p35l week53="0"> <ns2:employee ppsn=" n"/> <ns2:employment/> <ns2:prsi employee="5000" grosspayemployee="12300" total="10000" weeks="52"> <ns2:prsiclass class="a1" weeks="52"/> </ns2:prsi> <ns2:taxdetails basis="3" exclusionorder="1" grosspay=" " ib="0" pay=" " tax=" " usc="200200"/> </ns2:p35l> <ns2:p35l week53="1"> <ns2:employee address1="áéíóúáéíóú" address2="abcdefg" address3="abcdefg" first="employee" surname="c"/> <ns2:employment/> <ns2:prsi employee="5000" grosspayemployee="12300" total="10000" weeks="52"> <ns2:prsiclass class="a1" weeks="52"/> </ns2:prsi> <ns2:taxdetails basis="0" exclusionorder="1" grosspay="0" ib="0" pay="0" tax="0" usc="0"/> <ns2:benefitinkind medicalinsurance=" 98700"/> </ns2:p35l> <Levies> <ParkingLevy employee="3" total="30000"/> </Levies> <MedicalInsurance numberofemployees="2" totalamount="212300" totalamounttrs="172000"/> </P35LFile> Page 16 of 16