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Old 05-05-2011, 11:05 AM
txirimiri txirimiri is offline
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Default Filling in P60 correctly

I employ a childminder part time to look after my children; she has been working with me since September 2010. She earns under the threshold for income tax and employee PRSI but I have been paying employer PRSI for her and deducting income levy (2010) and USC (2011) as appropriate. Sent in the p35 for her to Revenue by 14 Feb and all seems fine.

I have just realised that I should have issued her with a P60 and so had downloaded the template to fill in and print for her today. I called Revenue to check that I am supposed to be filling it in for the entire year (i.e. 1 Jan - 31 Dec 2010) which would involve using her P45 from her previous employer, along with the figures from the P35 I submitted for her, to calcuate the total pay and tax for the year (she worked full time with her last employer, so earned over the threshold and paid tax and employee PRSI in that job).

However, the Revenue employer helpline official told me that 'under no circumstances are you to use details from a P45 to fill in a P60' and that I should only fill in the pay, tax and PRSI in respect of her employment with me. But looking at the P60 template, it clearly says to fill in total pay for the year and total tax for the year under (A) Pay and (B) Tax, while under (C) PRSI, it seems to relate just to 'this employment', i.e. PRSI paid only since she was employed by me?

I really want to get this right and I am now totally confused as to what to do. She needs the P60 to send to the tax authorities in her own country (she is not Irish, citizen of another EU country) and I want to make sure that I am not unwittingly causing her to give incorrect info on her tax and social insurance status.

REALLY grateful for feedback from any more experienced employers on this one.

Last edited by txirimiri; 05-05-2011 at 11:08 AM. Reason: Had mistyped one of the main points in my post
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  #2  
Old 05-05-2011, 12:00 PM
deadlyduck deadlyduck is offline
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As you note in your post, sections A and B of the P60 require values in respect of the entire year, including prior employments.

This would require that you sum the prior employment (P45) values for gross/ tax with your own values- I'm not sure but would guess that normally the employer would enter a person's P45 data into some section of his/her payroll software when in receipt of a P45 and in that way, the payroll software rather than the P45 (if you see the tortuous, hair-splitting distinction!) is the source of the P60 data. That might be what the helpline person was referring to when advising that the P45 is not used to complete a P60- you basically use the software rather than the P45 .

Anyway, you would get the correct values doing what you think is required i.e. enter total of all employments (yours and previous), then separately show the previous employer's values as taken from the P45 and then your own. The PRSI section only shows values for the period where you were the employer.
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Old 09-05-2011, 03:35 PM
txirimiri txirimiri is offline
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Thanks for your reply deadly duck, very helpful

One further question - any idea what this refers to? have been searching on the Revenue website in vain for an explanation of this

Enter W if week 1/month 1 applied

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Old 09-05-2011, 07:12 PM
Gervan Gervan is offline
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That would have been specified on the employee's tax creditcert from Revenue.
It means each week is treated separately, given 1/52 of her annual cut-off and tax credits.
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Old 11-05-2011, 04:58 PM
txirimiri txirimiri is offline
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Thanks, that's very helpful

P60 now filled out and given to employee, hopefully correctly!
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