Schema Notes. P35 Version 14 01/01/ /12/2017

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1 Revenue Online Services 01/01/ /12/2017 Last Updated 22 nd August 2017 Status FIAL Document Version 1.2 Page 1 of 19

2 COTETS Contents Document Information Synopsis Change History Schema Overview Elements P35LFile Employer PensionDetails P35L Employee Employment PRSI PRSIClass TaxDetails LPTDetails BenefitDetails Levies ParkingLevy MedicalInsurance ShareBasedRemuneration Appendix Sample File Page 2 of 19

3 1 DOCUMET IFORMATIO 1.1 Synopsis otes on the P35 v14 document type definition for the tax year Change History Table 1: Change History Version umber Section Affected Change Description 1.0 ALL Initial release 05/04/ ALL Added list of fields that do not accept cents 03/05/ Sections 3,7 and 3.8, Appendix 1 Section 3.7: added note regarding PRSI Exemption to grosspayemployee and total fields Section 3.8: Removed sentence relating to PRSI Exemption from description Appendix 1: Removed optional modeinput and zeroemployee attributes, amended taxablebenefit values to be valid Date 22/08/2017 Page 3 of 19

4 2 SCHEMA OVERVIEW This document contains all the validation rules which must be passed to enable a successful P35 v14 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 v14 Form schemas. It details the data types and defaults for each of the elements and attributes within the schema. The P35 v14 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. The following fields will not accept cent amounts: taxablebenefits medicalinsurance sharebasedremuneration totalpremiumeligtaxrelief totalsharebasedremuneration Report the whole euro value with 00 cent e.g would be reported as All other numeric fields will accept cent amounts. Changes in v14 are as follows: Section 3.1 P35LFile Updated text to reflect ShareBasedRemuneration element. Section 3.7 PRSI Updated PRD Indicator to include J0 and updated to reflect changes to PRSI exemption. Section 3.9 Tax Details Added new item uscexemption. Section 3.11 Benefit Details Replaced BenefitInKind section with BenefitDetails section which includes 2 new fields (taxablebenefits and sharebasedremuneration) in addition to the medicalinsurance field which moves from the BenefitInKind Section. Section 3.14 Share Based Remuneration Added new ShareBasedRemuneration section containing two new fields, sharebasedremunerationemployeeum and totalsharebasedremuneration. Page 4 of 19

5 3 ELEMETS The file consists of a root P35LFile element. ote: 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 4 digit year value, format YYYY. Date file update (DD/MM/YYYY). Y This must be greater than or equal to 2017 for version 14 forms. If present, it must be a valid date. currency Text character Y Must be E for Euro product Text string Y Third party software product identifier. formversion umeric value Y Must be equal to 14 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 Must be O or A. O indicates that this is an Original P35 declaration, A indicates that this is an Amended/Supplementary P35 declaration. ote: If not present default is O. taxablebenefits umeric value Y Total value of all non-cash benefits liable to PAYE, PRSI and Universal Social Charge provided to employees during the year. pension umeric Boolean value, i.e.., 0 for false, 1 for true P35File contains the following elements: Y Value must be greater than or equal to the sum of Total Medical Insurance Premium paid by the Employer (totalpremiumpaid) and Share Based Remuneration (totalsharebasedremuneration). Range Max value in range represents 999,999, to indicate Pension Product details are included, 0 to indicate that they are not. ote: 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. One mandatory Employer element. One mandatory PensionDetails element. One or more P35L elements. One mandatory Levies element. Optional MedicalInsurance element. Optional ShareBasedRemuneration element. Page 5 of 19

6 ote: 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 6 of 19

7 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 Trade name of employer, up to 30 chars address1 Text string Address field 1, up to 30 chars address2 Text string Address field 2, up to 30 chars address3 Text string Address field 3, up to 30 chars phone umeric Employer contact telephone, up to 12 digits ote: - and spaces are not accepted contact Text string Employer contact name, up to 20 chars fax umeric Employer contact fax, up to 12 digits 3.3 PensionDetails ote: - 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 umeric o. 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 umeric The total amount contributed by your employees to retirement benefit schemes by way of deduction from payroll which qualify for tax relief. Range Max value in range represents 999,999, 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 umeric o. 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 7 of 19

8 Where emprcontrbs is Zero, amtemprcontrbs must be amtemprcontrbs umeric The total amount contributed by you to retirement benefits schemes on behalf of your employees during the year. Range Max value in range represents 999,999, 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 umeric o. 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 umeric 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 Max value in range represents 999,999, 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 umeric o. 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 umeric The total amount contributed by you on behalf of your employees to PRSA products during the year. Range Max value in range represents 999,999, Both the emprcontprsa and amtemprcontprsa fields must either be left blank or both completed. Where emprcontprsa is Zero, amtemprcontprsa must be Page 8 of 19

9 amtemprcontprsa cannot be less than emprcontprsa. empecontrac umeric o. 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 umeric 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 Max value in range represents 999,999, 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 BenefitDetails. week53 umeric 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 9 of 19

10 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-umeric 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). In the case of providing LPT amounts or a Pension Tracing umber for an employee, the PPS must be provided for the employee. *surname Text string Employee Surname, up to 20 chars. Optional if PPS present, otherwise required. *first Text string Employee first names, up to 20 chars. Optional if PPS present, otherwise required. works Text string Employee internal staff identifier, up to 12 chars. *dob Formatted Date (DD/MM/YYYY) Employee date of birth (DD/MM/YYYY). Should be completed where known. Must be a valid date. *address1 Text string Address field 1, up to 30 chars. Optional if PPS present, otherwise required. address2 Text string Address field 2, up to 30 chars address3 Text string Address field 3, up to 30 chars returntype Text character Must be O (default value) or undefined, if declarationtype is O. pensiontracingumber Text string Pension Tracing umber. If declarationtype is A, value must be A, to indicate Amended P35L, or S, to indicate Supplementary P35L. ote: 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 OTE: * If the PPS is not known, the first, surname and address1 fields are required. The DOB field should be completed where known. Page 10 of 19

11 3.6 Employment The Employment element is optional and consists of the following attributes: start Formatted Date (DD/MM/YYYY) Employment start date, (DD/MM/YYYY). Must be within tax period being filed. If both start and end dates present, start date cannot be after end date end Formatted Date (DD/MM/YYYY) Employment end date, (DD/MM/YYYY). Must be within tax period being filed. If both start and end dates present, end date cannot be before start date 3.7 PRSI The PRSI element contains one element, PRSIClass, and the following attributes: grosspayemployee umeric Gross Pay for Employee PRSI purposes. Whole numbers only, representing cent amounts. where Total PRSI (total) or Employee PRSI (employee) have a value. Range Max value in range represents 999,999, ote: Where PRSI exempt, this attribute is optional. total umeric 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, ote: Where PRSI exempt, this attribute is optional. employee umeric 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 should not be greater than total pay. Range Max value in range represents 9,999, weeks umeric Total weeks insurable, range 0-56 ote: Where not PRSI exempt, this field is required. Page 11 of 19

12 prsiexemption umeric Boolean value, i.e., 0 for false, 1 for true This field allows for the filing of returns for employees who are exempt from paying PRSI in Ireland. OTE: It does not relate to those who are on PRSI class M. 0 to indicate an Employee is not exempt from PRSI in Ireland. 1 to indicate an Employee is exempt from PRSI in Ireland. Default value is 0. This field allows for the filing of returns for employees who received a Pension Related Deduction Refund. prdindicator umeric Boolean value, i.e., 0 for false, 1 for true When selected, the user will be able to proceed without entering values in the Gross Pay for Employee PRSI Purposes and Employee PRSI. When selected, a user will be able to proceed with values entered for Total PRSI that exceed the value of Gross Pay for Employee PRSI. This field only applies to PRSI Classes A, B, C, D, H and J0. When selected, the user will be able to proceed provided at least one PRSI Class of A, B, C, D, H or J0 is entered in one of the Initial PRSI Class, Second PRSI Class, Third PRSI Class or Fourth PRSI Class fields. 0 to indicate an Employee has not received a Pension Related Deduction Refund. 1 to indicate an Employee has received a Pension Related Deduction Refund. Default value is 0. Page 12 of 19

13 3.8 PRSIClass Class If not PRSI exempt, the PRSIClass element is required at least once and can occur up to 4 times. It consists of the following attributes: 2 character Alpha umeric PRSI Class. Weeks required where class is provided cannot have same class listed twice. ote: spaces are not accepted ote: Where not PRSI exempt, this field is required. weeks umeric Weeks insured at this class, range class required where weeks is provided OTE: sum of weeks at 2nd, 3rd and 4th classes must be less than or equal to total insurable weeks value ote: Where not PRSI exempt, this field is required. 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 13 of 19

14 3.9 TaxDetails The TaxDetails element is optional and consists of the following attributes and one optional element LPTDetails: basis umeric 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 umeric Y Employee net pay for tax purposes. Range Max value in range represents 999,999, tax umeric Y Employee Tax deducted or refunded in this employment. egative if tax refunded. Range Max value in range represents 99,999, et tax cannot be greater than pay grosspay umeric Y Gross Pay for Universal Social Charge Purposes. Range Max value in range represents 999,999, usc umeric Y Employee Universal Social Charge. egative if USC refunded. ib exclusionorder umeric umeric Boolean value, i.e., 0 for false, 1 for true Y 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. payfrequency Default value is 0. umeric Y 0 indicates Weekly, 1 indicates Fortnightly, Page 14 of 19

15 2 indicates Monthly, 3 indicates Four-Weekly, uscexemption umeric Boolean value, i.e., 0 for false, 1 for true 4 indicates Other 0 to indicate an Employee is not a USC Exemption Case. 1 to indicate an Employee is a USC Exemption Case. Default value is 0. Page 15 of 19

16 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) This start date should be the date of the first deduction of LPT within the current year. amount umeric Y Local Property Tax amount paid. Range Max value in range represents 9,999, BenefitDetails The BenefitDetails element is optional and consists of the following attributes: taxablebenefits medicalinsurance sharebasedremuneratio n umeric umeric umeric Amount of taxable benefits included as notional pay for this employee during the year. These are non cash benefits, for example private use of a company car, free or subsidised accommodation, preferential loans or medical insurance premiums paid by the employer, etc. This amount excludes Company Share-based Remuneration but does include shares in companies that are not the employer company or a company that controls the employer company. The Taxable Benefit amount is included in the Taxable Pay (this employment) field for the employee on the P35L. Range Max value in range represents 99, 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, Amount of share based remuneration included as notional pay for this employee during the year. Range Max value in range represents 99, Page 16 of 19

17 3.12 Levies The Levies element has no attributes. It contains a ParkingLevy element. The ParkingLevy element is optional. Please consult sections for more detailed information on this element ParkingLevy The ParkingLevy element is optional for original returns and mandatory for amended/supplementary returns. It consists of the following attributes: employee umeric umber 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 umeric Total amount of parking levy paid for all employees. If an entry is made in total, an entry must be made in employee. OTE: Range: Whole numbers only, representing cent amounts. Max value in range represents 999,999, 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: ote: The MedicalInsurance element is required if any P35L contains a value for Medical Insurance Eligible for Tax Relief paid by the employer. numberofemployees umeric umber 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: totalpremiumpaid umeric 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 (totalpremiumeligtaxrelief). Range: Whole numbers only, representing cent amounts. Max value in range represents 99,999, Page 17 of 19

18 totalpremiumeligtaxreli ef umeric 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 umber of Employees (numberofemployees). Range: Whole numbers only, representing cent amounts. Max value in range represents 99,999, ShareBasedRemuneration The ShareBasedRemuneration element is optional and contains the following attributes: ote: The ShareBasedRemuneration element is required if any P35L contains a value for Share Based Remuneration. sharebasedremuneratio nemployeeum totalsharebasedremune ration umeric umber of employees for whom Share Based Remuneration was paid included in Taxable Benefits amount (taxablebenefits). if Share Based Remuneration was entered on any P35Ls. Must equal the number of P35Ls that contain a value for Share Based Remuneration. Range: umeric Amount of the Share Based Remuneration included in the Taxable Benefits amount (taxablebenefits). if Share Based Remuneration was entered on any P35Ls. Must equal the total value of Share Based Remuneration on all P35Ls. Must have a non-zero value if there is a non-zero value for umber of Employees (sharebasedremunerationemployeeum). Range: Whole numbers only, representing cent amounts. Max value in range represents 99,999, Page 18 of 19

19 4 APPEDIX Sample File Below is a sample file for an original P35 Version 14 <?xml version="1.0" encoding="utf-8"?> <ns2:p35lfile xmlns:ns2=" xmlns:ns3=" xmlns:ns4=" xmlns:ns5=" xmlns:ns6=" xmlns:ns7=" xmlns:ns8=" partialsave-schema-v14.xsd" currency="e" declarationtype="o" formversion="14" language="e" pension="0" product="ros LAUCHER" taxyear="2017" taxablebenefits="750000"> <ns4:employer name="company Ltd." number=" c" /> <ns2:pensiondetails /> <ns3:p35l week53="0"> <ns3:employee address1="some" address2="where" address3="" first="test1" pensiontracingumber="pb123456" ppsn=" l" surname="test1" works="" /> <ns3:employment /> <ns3:prsi employee="100000" grosspayemployee=" " prdindicator="0" prsiexemption="1" total="200000" weeks="52"> <ns3:prsiclass class="a1" weeks="52" /> </ns3:prsi> <ns3:taxdetails basis="0" exclusionorder="0" grosspay=" " ib="0" pay=" " payfrequency="0" tax="300000" usc="150000" uscexemption="1" /> <ns3:benefitdetails medicalinsurance="250000" sharebasedremuneration="300000" taxablebenefits="250000" /> </ns3:p35l> <ns3:p35l modeinput="1" week53="0"> <ns3:employee address1="some" address2="where" address3="else" dob="01/01/1970" first="test2" ppsn=" " surname="test2" works="" /> <ns3:employment /> <ns3:prsi employee="110000" grosspayemployee=" " prdindicator="1" prsiexemption="0" total="190000" weeks="52"> <ns3:prsiclass class="j0" weeks="52" /> </ns3:prsi> <ns3:taxdetails basis="0" exclusionorder="0" grosspay=" " ib="0" pay=" " payfrequency="1" tax="250000" usc="140000" uscexemption="0" /> <ns3:benefitdetails sharebasedremuneration="200000" taxablebenefits="100000" /> </ns3:p35l> <ns3:p35l modeinput="1" week53="0"> <ns3:employee address1="some" address2="where" address3="" dob="01/01/1980" first="test3" surname="test3" works="" /> <ns3:employment /> <ns3:prsi prdindicator="0" prsiexemption="0" weeks="52"> <ns3:prsiclass class="a6" weeks="52" /> </ns3:prsi> <ns3:taxdetails basis="0" exclusionorder="0" grosspay=" " ib="0" pay=" " payfrequency="0" tax="300000" usc="200000" uscexemption="0" /> <ns3:benefitdetails taxablebenefits="50000" /> </ns3:p35l> <ns2:levies /> <ns2:medicalinsurance numberofemployees="1" totalpremiumeligtaxrelief="250000" totalpremiumpaid="250000" /> <ns2:sharebasedremuneration sharebasedremunerationemployeeum="2" totalsharebasedremuneration="500000" /> </ns2:p35lfile> Page 19 of 19