Monthly Employer Payroll (P30) Return

📋 Overview

Under PAYE Modernisation, employers must report payroll details to Revenue every time they pay employees (Payroll Submission Report — PSR). The P30 is the monthly summary return that consolidates employer PAYE and PRSI and is due by the 14th or 23rd of the following month.

✅ How to File — Step by Step

1. Run your payroll using Revenue-compliant payroll software.
2. Submit a Payroll Submission Report (PSR) to Revenue every pay run (real-time reporting).
3. At month end, the P30 consolidated return is generated automatically from your PSR submissions.
4. Pay the PAYE and employer/employee PRSI due via ROS by the 23rd (or 14th for non-ROS).
5. Ensure employee PPSN numbers are recorded — Revenue Payroll Notifications (RPN) are issued per employee.

📄 Revenue Forms

• PSR Payroll Submission Report (per pay run) via ROS / payroll software
• P30 Monthly Employer Return via ROS

❓ Frequently Asked Questions