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P60 and P35 Replacements

P60 and P35 Replacements, Clarifications, Obligations and Guidelines

PAYE Modernisation


P60 replacement

2018 was the final year you could issue your employees with a P60. From January 1st 2019 Revenue have instead implemented the P60 replacement called the Employment Details Summary (EDS). Revenue has made the EDS readily available to employees via their myAccount. The EDS contains all relevant information about an employee’s employment such as USC, PRSI, LPT, Pay summary and Income tax. Like the P60, the EDS acts as a form of income verification (financial institutions, HSE or County Council). You may also save and print all details from your myAccount.


Employment Details Summaries will be available to view within MyAccount from the beginning of January, however it is recommended that employees wait until after 15th January to access these in case their employer submits corrections up until this correction deadline date.


P35 replacement

Similarly, the P35 was replaced on January 1st 2019 but you still must report payroll information to Revenue at the time you pay your employees. How this is done is with the Revenue Payroll Notification (RPN). It is important that you are using the correct, most up to date credits and cut-off point for your employees. The P35 was the annual return that is completed by all registered employers after the tax year end. This form held such details as Pay As You Earn (PAYE), Pay Related Social Insurance (PRSI), Universal Social Charge (USC) and the Local Property Tax (LPT). However now in accordance with PAYE Modernisation this information is all reported to Revenue in real time via the Revenue Payroll Submission.


Follow the link for more details on employer obligations.


For more on P60s, P35s, PAYE Modernisation and related content read:

A Glossary of Payroll Terms

Payroll Year End

A Guide to Maternity Benefit

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