Revenue Online Services
P35 – Version 9
Schema Notes
Revenue Online Services
Schema Notes
P35 – Version 9
01/01/2012 – 31/12/2012
Last Updated
Document Version
3rd October 2012
1.0
Page 1 of 13
Revenue Online Services
P35 – Version 9
Schema Notes
CONTENTS
Contents............................................................................................................................................................................... 2
0
Document Information .................................................................................................................................................. 3
0.1
Synopsis....................................................................................................................................................... 3
0.2
Change History............................................................................................................................................. 3
1
Schema Overview ........................................................................................................................................................ 4
2
Elements ...................................................................................................................................................................... 5
3
2.1
P35LFile ....................................................................................................................................................... 5
2.2
Employer ...................................................................................................................................................... 6
2.3
PensionDetails ............................................................................................................................................. 6
2.4
P35L ............................................................................................................................................................. 8
2.5
Employee ..................................................................................................................................................... 8
2.6
Employment ................................................................................................................................................. 9
2.7
PRSI ............................................................................................................................................................. 9
2.8
PRSIClass .................................................................................................................................................. 10
2.9
TaxDetails .................................................................................................................................................. 10
2.10
BenefitInKind .............................................................................................................................................. 11
2.11
Levies ......................................................................................................................................................... 12
2.12
Income........................................................................................................................................................ 12
2.13
ParkingLevy................................................................................................................................................ 12
Appendix 1 ................................................................................................................................................................. 13
3.1
Sample File ................................................................................................................................................ 13
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P35 – Version 9
Schema Notes
0
DOCUMENT INFORMATION
0.1
Synopsis
Notes on the P35 v9 document type definition for the tax year 2012. This will replace the previously issued v8
definition for the 2012 P35 from the 24th November 2012.
0.2
Change History
Table 1: Change History
Version
Number
0.1
1.0
Section
Affected
ALL
ALL
Change Description
Initial Draft
Final
Date
01/10/2012
03/10/2012
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P35 – Version 9
Schema Notes
1 SCHEMA OVERVIEW
This document contains all the validation rules which must be passed to enable a successful P35 v9 form upload to
ROS.
These include for each attribute or element:
•
Correct data formats
•
Maximum and minimum values where applicable
•
Dependent attributes or elements – other elements that must not be null or other attributes for which
values must be returned in certain circumstances.
This document should be used as an aid to the P35 v9 Form schemas. It details the data types and defaults for
each of the elements and attributes within the schema.
The P35 v9 schema should be encoded using UTF-8. The first line within the XML message must indicate this.
Please see the Sample File in section 3.1.
Changes in v9 are as follows:
•
Numeric fields representing money amounts now allow cents up to 99, even for maximum values.
•
medicalinsurance field now represents cent amounts. This attribute should always end in “00”.
•
usc and totalusc fields now allow negative amounts. Please note that negative USC amounts will not be
accepted by ROS before the 28th of January 2013.
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P35 – Version 9
Schema Notes
2 ELEMENTS
The file consists of a root P35LFile element. Note: namespaces are required in the xml for upload to ROS.
2.1
P35LFile
The P35LFile element has the following attributes:
Name
Type
Required
(Y/N)
Description / Validation
taxYear
4 digit year
value, format
YYYY.
Y
This must be greater than or equal to 2012 for version 9
forms.
date
Date file update
(DD/MM/YYYY).
N
If present, it must be a valid date.
week53
Numeric
Boolean value,
i.e., 0 for false,
1 for true
Y
Must be 0 or 1.
currency
Text character
Y
Must be E for Euro
product
Text string
Y
Third party software product identifier.
formversion
Numeric value
Y
Must be equal to ‘9’ for this version of the file format. Will
change with each new edition of the form.
language
Text character
Y
E for English, G for Irish
declarationtype
Text character
N
Must be O or A.
‘1’ indicates that this is a 53 week year,
‘0’ indicates it is not.
O indicates that this is an Original P35 declaration,
A indicates that this is an Amended/Supplementary P35
declaration.
Note: If not present default is O.
taxablebenefits
Numeric value
Y
Total value of all non-cash benefits liable to PAYE, PRSI
and Universal Social Charge provided to employees
during the year.
Range ‘0’ – ‘99999999999’.
Whole numbers only, representing cent amounts.
Max value in range represents €999999999.99
pension
Numeric
Boolean value,
i.e., 0 for false,
1 for true
Y
‘1’ to indicate Pension Product details are included,
‘0’ to indicate that they are not.
Note: Files with declarationtype = ‘A’ must have pension
value of ‘0’, i.e. cannot include pension product details.
This restriction will remain in place until otherwise
advised.
P35File contains the following elements:
•
One mandatory Employer element.
•
One mandatory PensionDetails element.
•
One or more P35L elements.
•
One mandatory Levies element.
Note: Files with declarationtype = ‘A’ must have pension value of ‘0’, i.e. cannot include pension product details.
This restriction will remain in place until otherwise advised.
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P35 – Version 9
2.2
Schema Notes
Employer
The Employer element has the following attributes:
Name
Type
Required
(Y/N)
Description / Validation
number
Text string
Y
The registration of the employer (up to 9 chars). Must be
valid Employer Registered number
name
Text string
Y
Name of Employer, up to 30 chars
tradename
Text string
N
Trade name of employer, up to 30 chars
address1
Text string
N
Address field 1, up to 30 chars
address2
Text string
N
Address field 2, up to 30 chars
address3
Text string
N
Address field 3, up to 30 chars
contact
Text string
N
Employer contact name, up to 20 chars
phone
Numeric
N
Employer contact telephone, up to 12 digits
Note: ‘-‘ and spaces are not accepted
Numeric
fax
N
Employer contact fax, up to 12 digits
Note: ‘-‘ and spaces are not accepted
2.3
PensionDetails
The PensionDetails element must be included if the pension attribute in P35LFile element is set to ‘1’. If included all
attributes must be populated. It has the following attributes:
Name
empecontrbs
Type
Required
(Y/N)
Numeric
N
Description / Validation
No. of employees who contributed to retirement benefits
schemes by way of deduction from payroll during the
year. Cannot be greater than total number of employees
included in return.
Range ‘0’ – ‘99999’. Whole numbers only.
Both the empecontrbs and amtempecontrbs fields must
either be left blank or both completed.
Where empecontrbs is Zero, amtempecontrbs must be
Zero.
amtempecontrbs
Numeric
N
The total amount contributed by your employees to
retirement benefit schemes by way of deduction from
payroll which qualify for tax relief.
Range ‘0’ – ‘99999999999’.
Whole numbers only, representing cent amounts.
Max value in range represents €999999999.99
Both the empecontrbs and amtempecontrbs fields must
either be left blank or both completed.
Where empecontrbs is Zero, amtempecontrbs must be
Zero.
amtempecontrbs cannot be less than empecontrbs.
emprcontrbs
Numeric
N
No. of employees for whom you made contributions to
retirement benefit schemes. Cannot be greater than total
number of employees included in return.
Range ‘0’ – ‘99999’. Whole numbers only.
Both the emprcontrbs and amtemprcontrbs fields must
either be left blank or both completed.
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P35 – Version 9
Name
Schema Notes
Type
Required
(Y/N)
Description / Validation
Where emprcontrbs is Zero, amtemprcontrbs must be
Zero.
amtemprcontrbs
Numeric
N
The total amount contributed by you to retirement benefits
schemes on behalf of your employees during the year.
Range ‘0’ – ‘99999999999’.
Whole numbers only, representing cent amounts.
Max value in range represents €999999999.99
Both the emprcontrbs and amtemprcontrbs fields must
either be left blank or both completed.
Where emprcontrbs is Zero, amtemprcontrbs must be
Zero.
amtemprcontrbs cannot be less than emprcontrbs.
empecontprsa
Numeric
N
No. of employees who contributed to PRSA products by
way of deduction from payroll during the year. Cannot be
greater than total number of employees included in
return.
Range ‘0’ – ‘99999’. Whole numbers only.
Both the empecontprsa and amtempecontprsa fields
must either be left blank or both completed.
Where empecontprsa is Zero, amtempecontprsa must be
Zero.
amtempecontprsa
Numeric
N
The total amount contributed by your employees to PRSA
products by way of deduction from payroll during the year
which qualify for tax relief.
Range ‘0’ – ‘99999999999’.
Whole numbers only, representing cent amounts.
Max value in range represents €999999999.99
Both the empecontprsa and amtempecontprsa fields
must either be left blank or both completed.
Where empecontprsa is Zero, amtempecontprsa must be
Zero.
amtempecontprsa cannot be less than empecontprsa.
emprcontprsa
Numeric
N
No. of employees for whom you made contributions to
PRSA products during the year. Cannot be greater than
total number of employees included in return.
Range ‘0’ – ‘99999’. Whole numbers only.
Both the emprcontprsa and amtemprcontprsa fields must
either be left blank or both completed.
Where emprcontprsa is Zero, amtemprcontprsa must be
Zero.
amtemprcontprsa
Numeric
N
The total amount contributed by you on behalf of your
employees to PRSA products during the year.
Range ‘0’ – ‘99999999999’.
Whole numbers only, representing cent amounts.
Max value in range represents €999999999.99
Both the emprcontprsa and amtemprcontprsa fields must
either be left blank or both completed.
Where emprcontprsa is Zero, amtemprcontprsa must be
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P35 – Version 9
Name
Schema Notes
Type
Required
(Y/N)
Description / Validation
Zero.
amtemprcontprsa cannot be less than emprcontprsa.
empecontrac
Numeric
N
No. of employees who contributed to retirement annuity
contracts by way of deduction from payroll during the
year. Cannot be greater than total number of employees
included in return.
Range ‘0’ – ‘99999’. Whole numbers only.
Both the empecontrac and amtempecontrac fields must
either be left blank or both completed.
Where empecontrac is Zero, amtempecontrac must be
Zero.
amtempecontrac
Numeric
N
The total amount contributed by your employees to
retirement annuity contracts by way of deductions from
payroll during the year, which qualify for tax relief.
Range ‘0’ – ‘99999999999’.
Whole numbers only, representing cent amounts.
Max value in range represents €999999999.99
Both the empecontrac and amtempecontrac fields must
either be left blank or both completed.
Where empecontrac is Zero, amtempecontrac must be
Zero.
amtempecontrac cannot be less than empecontrac.
2.4
P35L
At least one instance of the P35L element is required, and has no attributes. It consists of the following subelements – Employee, Employment, PRSI, TaxDetails and BenefitInKind.
2.5
Employee
Employee is a required element on P35L.
Please note only one entry for each employee should be filed. Where an employee has two or more periods of
employment in the year with the same employer, the figures for each period of employment should be aggregated
and filed as one entry. It consists of the following attributes:
Name
Type
Required
(Y/N)
*ppsn
Alpha-Numeric
N
Description / Validation
The registration of the employee (up to 9 chars). Must
be valid PPS number. Format is 7 digits (including
leading zeros) followed by a check character and Return
Level indicator of “space”, “W”, “X” or “T”.
From January 2013, the extended range of PPS numbers
will be accepted. This new format is 7 digits (including
leading zeros) followed by a check character and an
additional alphabetic character (e.g. 1234567TA)
*surname
Text string
N
Employee Surname, up to 20 chars. Optional if PPSN
present, otherwise required.
*firstName
Text string
N
Employee first names, up to 20 chars. Optional if PPSN
present, otherwise required.
works
Text string
N
Employee internal staff identifier, up to 12 chars.
*dob
Formatted Date
N
Employee date of birth (DD/MM/YYYY).
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P35 – Version 9
Name
Schema Notes
Type
Required
(Y/N)
(DD/MM/YYYY)
Description / Validation
Should be completed where known.
Must be a valid date.
*address1
Text string
N
Address field 1, up to 30 chars. Optional if PPSN
present, otherwise required.
address2
Text string
N
Address field 2, up to 30 chars
address3
Text string
N
Address field 3, up to 30 chars
returntype
Text character
N
Must be O (default value) or undefined, if declarationtype
is O.
If declarationtype is A, value must be A, to indicate
Amended P35L, or S, to indicate Supplementary P35L.
Note: Attribute is required when declarationtype is set to
A.
NOTE:
* If the PPSN is not known, the firstName, surname and address 1 fields are required. The DOB field should be
completed where known.
2.6
Employment
The Employment element is optional and consists of the following attributes:
Name
Type
Required
(Y/N)
Description / Validation
start
Formatted Date
(DD/MM/YYYY)
N
Employment start date, (DD/MM/YYYY). Must be within
tax period being filed. If both start and end dates present,
start date can not be after end date
end
Formatted Date
(DD/MM/YYYY)
N
Employment end date, (DD/MM/YYYY). Must be within
tax period being filed. If both start and end dates present,
end date can not be before start date
2.7
PRSI
The PRSI element contains one element, PRSIClass, and the following attributes:
Name
total
Type
Numeric
Required
(Y/N)
N
Description / Validation
Total PRSI paid, Employer + Employee. Whole numbers
only, representing cent amounts.
If the employee is not marked as an exclusion order case,
Total PRSI must not be greater than pay.
Range ‘0’ – ‘999999999’.
Whole numbers only, representing cent amounts.
Max value in range represents €9999999.99
employee
Numeric
N
PRSI paid, Employee. Whole numbers only, representing
cent amounts. If PRSI classes of employee dictate that
Employee PRSI must be paid,
value must be present for employee contribution
Must not be greater than total PRSI.
If the employee is not marked as an exclusion order case,
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P35 – Version 9
Name
Schema Notes
Type
Required
(Y/N)
Description / Validation
Employee PRSI not be greater than total pay.
Range ‘0’ – ‘999999999’.
Whole numbers only, representing cent amounts.
Max value in range represents €9999999.99
weeks
2.8
Numeric
Y
Total weeks insurable, range 0-56
PRSIClass
The PRSIClass element is required at least once and can occur up to 4 times. It consists of the following attributes:
Name
Type
class
2 character
Alpha Numeric
Required
(Y/N)
Y
Description / Validation
PRSI Class. Weeks required where class is provided
can not have same class listed twice.
Note: spaces are not accepted
weeks
Numeric
Y
Weeks insured at this class, range 0-56. class required
where weeks is provided
sum of weeks at 2nd, 3rd and 4th classes must be less than
or equal to total insurable weeks value
NOTE:
ROS returns should contain the details of the 4 classes with the greater number of insurable weeks, while keeping
in mind that the most important classes, ie class A, should get priority. Other additional class information should be
printed off and sent to:
PO Box 354,
Sarsfield House,
Francis Street,
Limerick.
2.9
TaxDetails
The TaxDetails element is optional and consists of the following attributes:
Name
Type
Required
(Y/N)
basis
Numeric
Y
Description / Validation
0 indicates Ordinary,
1 indicates Temporary,
2 indicates Emergency,
3 indicates Exclusion Order
Deduction basis of 3 is only allowed if the employee is
marked as an Exclusion Order Case, i.e., when the
exclusionOrder attribute is equal to 1.
pay
Numeric
Y
Employee net pay for tax purposes.
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P35 – Version 9
Name
Schema Notes
Type
Required
(Y/N)
Description / Validation
Range ‘0’ – ‘99999999999’.
Whole numbers only, representing cent amounts.
Max value in range represents €999999999.99
tax
Numeric
Y
Employee Tax deducted or refunded in this employment.
Negative if tax refunded.
Whole numbers only, representing cent amounts.
Range ‘-999999999’ - ‘999999999’.
Whole numbers only, representing cent amounts.
Max value in range represents €9999999.99. Net tax
cannot be greater than pay
grossPay
Numeric
Y
Gross Pay for Universal Social Charge Purposes.
Range ‘0’ – ‘99999999999’.
Whole numbers only, representing cent amounts.
Max value in range represents €999999999.99
usc
Numeric
Y
Employee Universal Social Charge. Negative if USC
refunded.
Range ‘-9999999999’ – ‘9999999999’.
Whole numbers only, representing cent amounts.
ib
Numeric
Y
Max value in range represents €99999999.99
Employee Illness Benefit
Range ‘0’ – ‘9999999999’.
Whole numbers only, representing cent amounts.
exclusionOrder
Numeric
Boolean value,
i.e., 0 for false, 1
for true
N
Max value in range represents €99999999.99
0 to indicate an Employee is not an Exclusion Order
Case.
1 to indicate an Employee is an Exclusion Order Case.
Default value is 0.
2.10 BenefitInKind
The BenefitInKind element is optional and consists of the following attributes:
Name
medicalinsurance
Type
Numeric
Required
(Y/N)
N
Description / Validation
Amount of medical insurance included as notional pay for
this employee during the year plus any amounts
reimbursed by the employee to the employer in respect of
this payment.
Range ‘0’ – ‘999999999900’
Whole numbers only, representing cent amounts.
Max value in range represents €9999999999.00
NOTE:
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P35 – Version 9
Schema Notes
Where an employer pays medical insurance on behalf of the employee and the employee reimburses part of the
cost to the employer the notional pay figure for BIK purposes is the total cost to the employer minus the amount
made good by the employee. However, the figure to be shown in this field includes the amount of notional pay in
respect of medical insurance added to any amount reimbursed by the employee.
2.11 Levies
The Levies element has no attributes. It consists of two elements, Income and ParkingLevy. The ParkingLevy
element is optional but there must be one occurrence of the Income element. Please consult sections 2.12 and 2.13
for more detailed information on these elements.
2.12 Income
The Income element is required and consists of the following attributes:
Name
totalUSC
Type
Numeric
Required
(Y/N)
Y
Description / Validation
Total Universal Social Charge paid for all employees. In
an Original return only, ‘totalUSC’ must equal the sum of
all ‘usc’ entries.
Range: ‘-99999999999’ – ‘99999999999’.
Whole numbers only, representing cent amounts.
Max value in range represents €999999999.99
NOTE:
In the case of an Amended/Supplementary return, the value entered for ‘totalUSC’ must represent the total
Universal Social Charge for the current year, including Universal Social Charge on previous P35 returns.
2.13 ParkingLevy
The ParkingLevy element is optional for original returns and mandatory for amended/supplementary returns.It
consists of the following attributes:
Name
employee
Type
Required
(Y/N)
Numeric
N
Description / Validation
Number of employees who paid parking levy. If an entry is
made in ‘employee’, an entry must be made in ‘total’.
Range: ‘0’ – ‘999999’.
In an Amended/Supplementary return, this field is
required.
total
Numeric
N
Total amount of parking levy paid for all employees. If an
entry is made in ‘total’, an entry must be made in
‘employee’.
Range: ‘0’ – ‘99999999999’. Whole numbers only,
representing cent amounts.
Max value in range represents €999999999.99.
In an Amended/Supplementary return, this field is
required.
NOTE:
In the case of an Amended/Supplementary return, the ParkingLevy element is mandatory. The values entered for
‘employee and ‘total’ must represent the total ParkingLevy for the current year, including levy on previous P35
returns.
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P35 – Version 9
Schema Notes
3 APPENDIX 1
3.1
Sample File
Below is a sample file for an original P35 Version 9 –
<?xml version="1.0" encoding="UTF-8"?>
<P35LFile currency="E" declarationtype="O" formversion="9" language="E" pension="1" product="ROS
LAUNCHER" taxYear="2012" taxablebenefits="500" week53="0"
xmlns="http://www.ros.ie/schemas/p35l/v9/p35-schema-v9.xsd"
xmlns:ns1="http://www.ros.ie/schemas/p35l/v9/employer-schema.xsd"
xmlns:ns2="http://www.ros.ie/schemas/p35l/v9/p35l-schema-v9.xsd"
xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<ns1:Employer name="Company Ltd." number="1111111C"/>
<PensionDetails amtempecontprsa="200000" amtempecontrac="450000" amtempecontrbs="130000"
amtemprcontprsa="360000" amtemprcontrbs="300000" empecontprsa="1" empecontrac="2" empecontrbs="1"
emprcontprsa="3" emprcontrbs="3"/>
<ns2:P35L>
<ns2:Employee address1="ÁÉÍÓÚáéíóú" address2="abcdefg" address3="abcdefg"
firstName="Employee" ppsn="1111111L" surname="A"/>
<ns2:Employment/>
<ns2:PRSI employee="2500" total="5000" weeks="52">
<ns2:PRSIClass class="A1" weeks="52"/>
</ns2:PRSI>
<ns2:TaxDetails basis="0" exclusionOrder="0" grossPay="4000000" ib="10000"
pay="3000000" tax="1001000" usc="100100"/>
<ns2:BenefitInKind medicalinsurance="20000"/>
</ns2:P35L>
<ns2:P35L>
<ns2:Employee ppsn="1111112N"/>
<ns2:Employment/>
<ns2:PRSI employee="5000" total="10000" weeks="52">
<ns2:PRSIClass class="A1" weeks="52"/>
</ns2:PRSI>
<ns2:TaxDetails basis="3" exclusionOrder="1" grossPay="6000000" ib="0" pay="4500000"
tax="2002000" usc="200200"/>
</ns2:P35L>
<ns2:P35L>
<ns2:Employee address1="ÁÉÍÓÚáéíóú" address2="abcdefg" address3="abcdefg"
firstName="Employee" surname="C"/>
<ns2:Employment/>
<ns2:PRSI employee="5000" total="10000" weeks="52">
<ns2:PRSIClass class="A1" weeks="52"/>
</ns2:PRSI>
<ns2:TaxDetails basis="0" exclusionOrder="1" grossPay="0" ib="0" pay="0" tax="0"
usc="0"/>
</ns2:P35L>
<Levies>
<Income totalUSC="300300"/>
<ParkingLevy employee="3" total="30000"/>
</Levies>
</P35LFile>
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