Following consultations between the Revenue Commissioners and the Department of Social Protection (http://www.welfare.ie/EN/Topics/PRSI/Pages/specindex.aspx), it has been decided that PRSI should be returned through normal P30/P35 procedures in cases subject to PAYE Exclusion Orders. Heretofore, PRSI for these employees were remitted separately to the Special Collections Section in Waterford.
This change will simplify the current arrangements where employers must account for PRSI through the Special Collections System and for the Universal Social Charge through the P35 system.
This change is effective from the 2011 year.
The P30 screen within EuroPayX, [Payroll Run], [P30 Details], has separate tabs for both the normal
P30 and Special Contributors. From this point forward the P30 tab will show total monies due to the Revenue, including Special Contributors. In addition, as part of the next period update any figures currently appearing on the Special Contributors will be merged with the P30 screen and the Special Contributor Tab will be redundant.
Should you need to report separately on Special Contributors, ensure for relevant employees that on the Employer Master File, PRSI Tab that the Special Contributor check box is ticked.
Please note that the P30 report, P30 XML file for ROS and the P30 / P35 comparison, which is run as part of the period update have all been amended to reflect the new treatment of Special Contributors.