Under PAYE Modernisation, the employer P30 return has been discontinued.
Revenue instead now issue you with a monthly statement based on the periodic payroll submissions you have made within the tax month in question. This statement of account becomes available to view within your ROS account by the fifth day of the following month.
When your monthly statement is available, you will be able to:
The monthly statement will show a summary of the total liability due, as well as the individual breakdown of your liability for income tax, USC, PRSI and LPT.
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