Preparing a P35 ROS File

Each registered employer in Ireland is obliged by law to account each year for the PAYE, PRSI, USC & LPT deducted from his or her employees. A special return, which is commonly known as a P35 return, is used for this purpose.

Your P35 return can be filed electronically to the Revenue Commissioners through the Revenue Online Service (ROS) or manually on paper if you are not registered with ROS.  

The deadline for the P35 return is the 15th February (or 46 days after cessation of the business should the business cease before the 31st December). Failure to make a P35 return by this date will result in fines. 

This deadline is extended to to the 23rd February for Revenue Online Service (ROS) customers who pay and file online.

Preparing a P35 file for submission through ROS

To prepare your P35 file for submission through ROS, simply go to Revenue > P35 > Create P35 ROS File:

1. Enter your Employer Details if not already entered.
2. Enter Revenue Contact Details, if desired.
   
3. Click Prepare ROS File and save to a location of your choice

Your ROS P35 file is now ready for upload through your ROS utility.

Preparing an Amended P35 file for submission through ROS

Please Note: This should only be done when you have already returned a P35 to the Revenue Commissioners and now wish to send an amended P35 file.

To prepare an amended P35 file for submission through ROS, simply go to Revenue > P35 > Create P35 ROS File:

1. Enter your Employer Details if not already entered.
2. Enter Revenue Contact Details, if desired.
3. Under Declaration, tick to indicate this will be an Amended P35
4. Click Prepare ROS File and save to a location of your choice

Your Amended ROS P35 file is now ready for upload through your ROS utility.