Employer P60 and P35 obligations: useful guidelines, deadline clarification and possible penalties
(An updated version of this article, for 2018, can be found here: P60 and P35 Deadline Clarification)
With the yearly confusion around the P60 and P35 deadlines we thought that a blog post offering clarification for employers would be helpful. Included is also some useful guidelines , P60 templates and penalty information on late and non-submissions of P35s.
P35 employer obligation dates:
Employers must submit P35s by 15th February. This date is extended to 23rd February for ROS submissions.
P60 employer obligation date:
Employers must issue all of their employees P60s by February 15th. There is no extension on this.
Useful P60 and P35 guidelines
Download Revenue’s guidelines on completing the P35 declaration here.
Download Revenue’s helpful tips sheet for completing P60s here.
Printer friendly P60 templates:
Download Revenue’s P60 template suitable for standard laser/inkjet printers here.
Download Revenue’s P60 template suitable for dot matrix printers here.
Employers may face criminal proceedings for the non-submission of a P35 return. On conviction, employers will be liable to a penalty of up to €5,000 or to a term of imprisonment, or both, at the discretion of the judge. If an employer fails to submit a complete P35 return by the deadline they will be liable to a penalty up to €4,000 and also risk a possible tax audit.
Also if employers don’t submit a complete P35 return on time it may cause employees unnecessary difficulty and delay when claiming benefits.
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