Schema Notes. P35 Version 8 01/01/ /12/2012

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1 Revenue Online Services 01/01/ /12/2012 Last Updated 28 th June 2012 Document Version 1.0 Page 1 of 13

2 CONTENTS Contents Document Information Synopsis Change History Schema Overview Elements P35LFile Employer PensionDetails P35L Employee Employment PRSI PRSIClass TaxDetails BenefitInKind Levies Income ParkingLevy Appendix Sample File Page 2 of 13

3 0 DOCUMENT INFORMATION 0.1 Synopsis Notes on the P35 v8 document type definition for the tax year Change History Table 1: Change History Version Number Section Affected Change Description 1.0 ALL Initial Draft 28/06/2012 Date Page 3 of 13

4 1 SCHEMA OVERVIEW This document contains all the validation rules, which must be passed to enable a successful P35 v8 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 v8 Form schemas. It details the data types and defaults for each of the elements and attributes within the schema. The P35 v8 schema should be encoded using UTF-8. The first line within the XML message must indicate this. Please see the Sample File in section 3.1. Note: Where attributes represent cent amounts, these should always end in 00 as ROS will only accept round Euro numbers. Page 4 of 13

5 2 ELEMENTS The file consists 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 date week53 4 digit year value, format YYYY. Date file update (DD/MM/YYYY). Numeric Boolean value, i.e., 0 for false, 1 for true Y This must be greater than or equal to 2012 for version 8 forms. N If present, it must be a valid date. Y Must be 0 or 1. 1 indicates that this is a 53 week year, 0 indicates it is not. currency Text character Y Must be E for Euro product Text string Y Third party software product identifier. formversion Numeric value Y Must be equal to 8 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. Y 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. 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 13

6 2.2 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 contact Text string N Employer contact name, up to 20 chars phone Numeric N Employer contact telephone, up to 12 digits fax Numeric N Note: - and spaces are not accepted Employer contact fax, up to 12 digits Note: - and spaces are not accepted 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 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 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. Both the empecontrbs and amtempecontrbs fields must 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 Page 6 of 13

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. Both the emprcontrbs and amtemprcontrbs fields must 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 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. Both the empecontprsa and amtempecontprsa fields must 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 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. Both the emprcontprsa and amtemprcontprsa fields must Where emprcontprsa is Zero, amtemprcontprsa must be Page 7 of 13

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 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. Both the empecontrac and amtempecontrac fields must Where empecontrac is Zero, amtempecontrac must be amtempecontrac cannot be less than empecontrac. 2.4 P35L At least one instance of the P35L element is required, and has no attributes. It consists of the following subelements 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 Alpha-Numeric N 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. From January 2013, the extended range of PPS numbers will be accepted. This new format is 7 numerics (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 N Employee date of birth (DD/MM/YYYY). Page 8 of 13

9 (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. 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. NOTE: * If the PPSN is not known, the first, 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 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 2.7 PRSI The PRSI element contains one element, PRSIClass, and the following attributes: 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 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, Page 9 of 13

10 Employee PRSI not be greater than total pay. Range Max value in range represents weeks Numeric Y Total weeks insurable, range 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 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. 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: 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. Page 10 of 13

11 tax Numeric Y Employee Tax deducted or refunded in this employment. Negative if tax refunded. Range Max value in range represents net tax can not be greater than pay grosspay Numeric Y Gross Pay for Universal Social Charge Purposes. usc Numeric Y Employee Universal Social Charge. Range Max value in range represents ib Numeric Y Employee Illness Benefit Range Max value in range represents exclusionorder Numeric 0 to indicate an Employee is not an Exclusion Order N Boolean value, Case. i.e., 0 for false, 1 for true 1 to indicate an Employee is an Exclusion Order Case. Default value is BenefitInKind The BenefitInKind element is optional and consists of the following attributes: medicalinsurance NOTE: Numeric N 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. Range Whole numbers only no cent amounts to be included Max value in range represents 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. Page 11 of 13

12 2.11 Levies The Levies element has no attributes. It consists of two elements, Income and ParkingLevy. The ParkingLevy element is optional but there must be one occurrence of the Income element. Please consult sections 2.12 and 2.13 for more detailed information on these elements Income The Income element is required and consists of the following attributes: totalusc Numeric Y Total Universal Social Charge paid for all employees. In an Original return only, totalusec must equal the sum of all usc entries. Range: NOTE: In the case of an Amended/Supplementary return, the value entered for totalusc must represent the total Universal Social Charge for the current year, including Universal Social Charge on previous P35 returns 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. Range: Whole numbers only, representing cent amounts.. In an Amended/Supplementary return, this field is required. NOTE: 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. Page 12 of 13

13 3 APPENDIX Sample File Below is a sample file for an original P35 Version 8 <?xml version="1.0" encoding="utf-8"?> <P35LFile currency="e" declarationtype="o" formversion="8" language="e" pension="1" product="ros LAUNCHER" taxyear="2012" taxablebenefits="500" week53="0" xmlns=" 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> <ns2:employee address1="áéíóúáéíóú" address2="abcdefg" address3="abcdefg" first="employee" ppsn=" l" surname="a"/> <ns2:employment/> <ns2:prsi employee="2500" total="5000" weeks="52"> <ns2:prsiclass class="a1" weeks="52"/> </ns2:prsi> <ns2:taxdetails basis="0" exclusionorder="0" grosspay=" " ib="10000" pay=" " tax=" " usc="100100"/> </ns2:p35l> <ns2:p35l> <ns2:employee ppsn=" n"/> <ns2:employment/> <ns2:prsi employee="5000" 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> <ns2:employee address1="áéíóúáéíóú" address2="abcdefg" address3="abcdefg" first="employee" surname="c"/> <ns2:employment/> <ns2:prsi employee="5000" 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:p35l> <Levies> <Income totalusc="300300"/> <ParkingLevy employee="3" total="30000"/> </Levies> </P35LFile> Page 13 of 13