P30 - Refunds and 'nil' returns
PAYE / USC Overall refunds on P30s
If the net PAYE or USC position for the month or quarter is that the refund of tax made by the employer to some employees is greater than the tax deducted from other employees, the amount to be entered in the "PAYE" or "USC" section of the P30 is "Nil".
The amount to be entered for PRSI contributions is the actual amount deducted from the pay of the employees plus the amount payable by the employer. Under no circumstances should a net refund of PAYE, or a net refund of USC, be recovered from the PRSI contribution.
Either the net refund should be deducted from PAYE tax due for the following P30 submission or an application should be made to the Collector General for reimbursement, detailing the circumstances.
The tax must at all times be kept separately from the PRSI contributions because the amounts received by the Collector General for PRSI contributions are transferred to the Minister for Social Protection.
Online P30 Submission
Where an overall PAYE or USC refund position exists for the P30 month or P30 quarter then a negative value will be displayed on the P30 report in CollSoft. In these circumstances, you will not be able to create a P30 submission for upload from CollSoft Payroll as ROS will reject a P30 that includes a refund subtotal for either PAYE or USC.
You must log on to ROS to submit a P30 online returning the P30 PAYE or USC subtotal as 'nil'.
LOGIN TO ROS, ACCESS THE CORRECT P30 MENU
- Login to your ROS account at www.revenue.ie
- ROS will open the 'My Services' page within your account by default.
- It is within 'My Services' that you will see 'Returns and Payments' section.
- The first File Return Option is to 'Complete a Form On-line', using this option you simply choose your return type and input all entries manually on screen for submission.
- Select 'PAYE-Emp' and 'P30' submission type
- Choose 'File Return'
P30 Refunds: Choose Online Submission type
ENTER THE P30 SUBTOTALS
- Choose the P30 taxation period for which you are making the submission
- Complete each P30 field accordingly
- Enter a nil value for the total refund element
- The overall total will autofill
- Choose Next to complete the P30 submission
P30 Online - Enter subtotals
CLAIMING THE P30 REFUND
The refund for the period is now unclaimed by the employer. There are a number of options to claim the refund:
1. Carry over to the subsequent P30 period
In the subsequent P30 period reduce the same tax element, i.e. either PAYE or USC, by the refund amount from the previous period thus reducing the liability in the subsequent period.
2. Claim a reimbursement immediately
Employers may apply for reimbursement by giving details regarding the refund and quoting the employer PAYE registered number to;
3. P35 Claim
If there are no subsequent P30 against which the refund may be offset then the refund can carry forward to the P35. ON submission of the P35 the total PAYE or USC will show an overpayment on account triggering a refund to the employer.