P35 - Consolidating Companies with the one Employer Number
Please NOTE: From 1 January 2019, the P35 is abolished in line with PAYE Modernisation. This process is therefore, only applicable to preceding years.
P35 – Consolidate/Merge multiple companies for P35 submission
Situations may occur, due to varying business needs, that a single payroll (for the one Employer registered PAYE number) is sectioned to varying operators, departments or sites. In such a case each payroll has its own set of employees, however, all are employed by the one employer and registered under the one employer PAYE number.
When filing the P35, ALL employees must be included in the one P35 return. It is not possible to create and submit multiple P35 files at different times. While Revenue facilitates the submission of an Amended or Supplementary P35 neither fulfils the requirement of a split payroll. Only one P35 is made which will include all employees, regardless of how and when the employees are paid. This means that if you are running separate payrolls in order to manage various categories of employees differently or for confidentiality purposes (for example, management payroll is administered by a second payroll administrator) then all these should be amalgamated and submitted within the one P35 return.
Once this P35 submission routine is completed within ROS, the ROS function will not allow additional original P35 submissions to be filed for the same employer registered PAYE number.
If a split payroll has been operated for the year, then there are two solutions to submitting a single P35 in this situation, one solution is offered by CollSoft Payroll and the second solution is offered by ROS.
COLLSOFT PAYROLL – CONSOLIDATE COMPANIES
CollSoft offers a consolidation function which will merge independently ran payrolls, with the same registered employer number, into one consolidated company. From this one company, the P35 can be reviewed and prepared for submission to Revenue via ROS.
Preparation of the P35 is the sole purpose of the consolidated company feature. All payroll must be completed in the original payroll files, the functionality to create additional employees and to process payroll will be disabled within the consolidated company.
Restore individual companies
The consolidation function will take place only once in one instance of CollSoft Payroll, therefore a backup from each individual session of the employers payroll must be restored into the session which will create the Consolidated Company and prepare the P35 submission.
Once restored each individual company will display in the Company Listing.
Consolidation - Restored Companies
Setup New Company to Consolidate
To consolidate multiple companies, setup the company into which all the varying payrolls will merge.
- Select the File menu
- Choose to add a New Company
- On this occasion, you are choosing to Create New Consolidated Company
- Enter the name of the company, the restored companies will not be overwritten if you use the same name. CollSoft Payroll will automatically label this company as the Consolidation Company.
- Save the Company prior to proceeding to choose which subsidiary companies to consolidate
Consolidation - New Company
Choose the Companies to Consolidate
Once the new consolidated company details are entered, you can now select which companies to consolidate;
- With the company details of the newly created consolidated company open, choose Subsidiary Companies
- All companies setup in this instance of CollSoft Payroll will be listed.
- You should see each of the companies that you restored earlier,
- Flag each of the companies from which the employees are to be consolidated, each employee record will be copied into the newly created consolidated company.
Consolidation - Subsidiary Companies
Within the Company Listing, all the individual companies are shown along with the newly created consolidated Company.
Consolidation - Company listing
All employee records have now been amalgamated into the one company file.
Open the Consolidated Company to prepare and submit the P35.
ROS - ADDING MULTIPLE P35s AT ONCE
ROS will allow multiple P35 files to be added to the very initial submission process by selecting the Add File option multiple times, adding a separate P35 file, with the same employer registered number, each time. Once you Upload File(s), ROS will amalgamate all the contents of the added files into one P35 Declaration.
The key point to uploading multiple files is that each P35 file must be prepared for RSO, from each instance of CollSoft Payroll, and each brought to one central user who can access ROS in order to make the submission of all files in the one P35 submission process.
- Create each P35 file within each separate payroll for the one company.
- Send/Copy each separate P35 to the one PC from which ROS is accessible
- Login to ROS
- On the My Services page, proceed to the section Upload Forms ( Completed Off-line)
- Choose the P35L from the listing or returns
- Click on Upload Return
ROS - Upload a form completed off-line
The subsequent step will allow the adding of the P35 files which were created in CollSoft Payroll.
It is at this step which you must add each individually prepared P35 file, each belonging to the one employer in question.
- Select Add File(s), a windows browser will allow you to navigate to the first saved P35 file.
- Select to Open this file, adding it to the ROS window for submission.
- You will now see this first P35 file listed in the ROS file listing win
ROS - Add the first P35 return
DO NOT PROCEED TO UPLOAD THE FILE, you must first add each additional P35 file.
- Select Add File again, repeating the above process
- Repeat the Add File process until each individual P35 files has been added to account for every employee for the year.
- As you add each file you will see it appear in the window under each previously added file.
ROS - Add multiple P35 files
- Once all P35s have been added proceed to enter your ROS password and complete the Upload.
- On the subsequent ROS screen, ROS will display a P35 declaration which will be the amalgamation of all the P35 files added.
Review carefully to ensure all employees, from all sections of the employers payroll, are listed and complete.
Continue with the submission process to completion.