Monthly PAYE Liability (Form P30 successor)
Monthly PAYE/PRSI/USC remittance under PAYE Modernisation. Revenue calculates the liability from your real-time payroll submissions; you confirm and pay by the 14th (paper) or 23rd (ROS) of the following month. Employers submit payroll information to Revenue on or before each pay date. Revenue then issues a monthly statement showing the amount due for income tax, PRSI and USC, and the employer pays that statement. The older P30 form no longer exists, so there is nothing to file at month end apart from the payment itself.
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Who this applies to
- All Irish employers with at least one employee or director on payroll
- Including single-director close companies
What to file
No separate form: confirm Revenue's monthly statement and pay. Real-time PSRs are submitted at each pay date. The pay-date submission lists each employee's pay and deductions. Revenue builds the monthly liability from those submissions.
How to file
Confirm and pay via ROS. RDI direct debit available. Keep the figures sent on each pay date in agreement with the payroll records, because Revenue builds the monthly statement from the pay-date submissions and not from the payroll software.
Payment due
14th (paper) / 23rd (ROS) of the month following payroll.
Penalties for missing this deadline
Interest on late employer PAYE, PRSI and USC runs at 0.0274% for every day the payment is late. Penalties for failure to operate PAYE correctly start at €4,000 per offence.
Filing checklist
- Submit real-time PSRs at every pay date
- Check Revenue's Monthly Statement on ROS by the 5th
- Reconcile to your payroll software figures
- Pay via ROS by the 14th or set direct debit
- Issue payslips and update RPNs
Documents you'll need
- Payroll reports for the month with employee gross pay, tax, PRSI and USC
- Revenue Payroll Notifications (RPN) held for each employee
- Records of benefits in kind and expenses paid tax-free, such as e-working and subsistence
Common mistakes to avoid
- Forgetting that close company directors usually can't claim PAYE Tax Credit on their own salary
- Late submission of PSRs (must be on or before pay date)
- Misclassifying contractors as employees (Revenue audits)
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