Revenue Online Servicesrospublictest.ros.ie/schemas/p35l/v14/p35v14not.pdf · 2020-05-22 · Revenue Online Services P35 – Version 14 Schema Notes Page 5 of 19 3 ELEMENTS The file

Revenue Online Services P35 – Version 14 Schema Notes

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Revenue Online Services

Schema Notes

P35 – Version 14

01/01/2017 – 31/12/2017

Last Updated 14th

March 2018

Status FINAL

Document Version 1.5


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CONTENTS

Contents ................................................................................................................................................................................. 2

1 Document Information .................................................................................................................................................... 3

1.1 Synopsis ......................................................................................................................................................... 3

1.2 Change History .............................................................................................................................................. 3

2 Schema Overview .......................................................................................................................................................... 4

3 Elements ........................................................................................................................................................................ 5

3.1 P35LFile ......................................................................................................................................................... 5

3.2 Employer ........................................................................................................................................................ 7

3.3 PensionDetails ............................................................................................................................................... 7

3.4 P35L ............................................................................................................................................................... 9

3.5 Employee ..................................................................................................................................................... 10

3.6 Employment ................................................................................................................................................. 11

3.7 PRSI ............................................................................................................................................................. 11

3.8 PRSIClass .................................................................................................................................................... 13

3.9 TaxDetails .................................................................................................................................................... 14

3.10 LPTDetails .................................................................................................................................................... 16

3.11 BenefitDetails ............................................................................................................................................... 16

3.12 Levies ........................................................................................................................................................... 17

3.12.1 ParkingLevy ................................................................................................................................................. 17

3.13 MedicalInsurance ......................................................................................................................................... 17

3.14 ShareBasedRemuneration ........................................................................................................................... 18

4 Appendix 1 ................................................................................................................................................................... 19

4.1 Sample File .................................................................................................................................................. 19


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1 DOCUMENT INFORMATION

1.1 Synopsis

Notes on the P35 v14 document type definition for the tax year 2017.

1.2 Change History

Table 1: Change History

Version

Number

Section

Affected

Change Description Date

1.0 ALL Initial release 05/04/2017

1.1 ALL Added list of fields that do not accept cents 03/05/2017

1.2 Sections 3,7 and 3.8,

Appendix 1

Section 3.7: added note regarding PRSI Exemption to grossPayEmployee and total fields

Section 3.8: Removed sentence relating to PRSI Exemption from description

Appendix 1: Removed optional modeInput and zeroEmployee attributes, amended taxableBenefit values to be valid

22/08/2017

1.3 Appendix 1 Removed references to internal schemas and amended namespaces to be similar to the sample provided in v13

02/11/2017

1.4 3.11 Increased limit on shareBasedRemuneration and taxableBenefits to €9,999,999.00

24/01/2018

1.5 3.1, 3.11, 3.14 In 3.1, increased limit on taxablebenefits to €9,999,999,999.99. In 3.11, increased the limit on taxableBenefits and shareBasedRemuneration to €99,999,999.00. In 3.14, increased the limit on totalShareBasedRemuneration to €999,999,999.00

14/03/2018


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2 SCHEMA OVERVIEW

This document contains all the validation rules which must be passed to enable a successful P35 v14 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 v14 Form schemas. It details the data types and defaults for each of the elements and attributes within the schema.

The P35 v14 schema should be encoded using UTF-8. The first line within the XML message must indicate this. Please see the Sample File in section 4.1.

The following fields will not accept cent amounts:

taxableBenefits

medicalInsurance

shareBasedRemuneration

totalPremiumEligTaxRelief

totalShareBasedRemuneration

Report the whole euro value with 00 cent e.g. 125.78 would be reported as 12500. All other numeric fields will accept cent amounts.

Changes in v14 are as follows:

Section 3.1 P35LFile – Updated text to reflect ShareBasedRemuneration element.

Section 3.7 PRSI – Updated PRD Indicator to include J0 and updated to reflect changes to PRSI exemption.

Section 3.9 Tax Details – Added new item uscExemption.

Section 3.11 Benefit Details – Replaced BenefitInKind section with BenefitDetails section which includes 2 new fields (taxableBenefits and shareBasedRemuneration) in addition to the medicalInsurance field which moves from the BenefitInKind Section.

Section 3.14 Share Based Remuneration – Added new ShareBasedRemuneration section containing two new fields, shareBasedRemunerationEmployeeNum and totalShareBasedRemuneration.


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3 ELEMENTS

The file consists of a root P35LFile element. Note: namespaces are required in the xml for upload to ROS.

Elements updated are specified in bold.

3.1 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 2017 for version 14 forms.

date Date file update (DD/MM/YYYY).

N If present, it must be a valid date.

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 ‘14’ 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.

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.

Value must be greater than or equal to the sum of Total Medical Insurance Premium paid by the Employer (totalPremiumPaid) and Share Based Remuneration (totalShareBasedRemuneration).

Range ‘0’ – ‘999999999999’.

Whole numbers only, representing cent amounts.

Max value in range represents € 9,999,999,999.99

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.

Optional MedicalInsurance element.

Optional ShareBasedRemuneration element.


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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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3.2 Employer

The Employer element has the following attributes:

Name Type Required


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



phone Numeric N Employer contact telephone, up to 12 digits

Note: ‘-‘ and spaces are not accepted

contact Text string N Employer contact name, up to 20 chars

fax Numeric

N Employer contact fax, up to 12 digits

Note: ‘-‘ and spaces are not accepted

3.3 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 Type Required


empecontrbs Numeric N 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’.


Max value in range represents € 999,999,999.99

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.


Both the emprcontrbs and amtemprcontrbs fields must either be left blank or both completed.


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Name Type Required


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’.



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.


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’.



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.


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’.



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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Name Type Required


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.


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’.



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.

3.4 P35L

At least one instance of the P35L element is required. It consists of the following sub-elements – Employee, Employment, PRSI, TaxDetails and BenefitDetails.

Name Type Required


week53 Numeric Boolean value, i.e., 0 for false, 1 for true

Y Must be 0 or 1.

‘1’ indicates that this is a 53 week year for the employee.

‘0’ indicates it is not.


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3.5 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


*ppsn Alpha-Numeric N 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).

In the case of providing LPT amounts or a Pension Tracing Number for an employee, the PPSN must be provided for the employee.

*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 (DD/MM/YYYY)

N Employee date of birth (DD/MM/YYYY).

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.



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.

pensionTracingNumber Text string N Pension Tracing Number.

The format of the pension tracing number is “PBXXXXXX”, where XXXXXX is a number with up to 6 digits. E.g. PB1234

NOTE:

* If the PPSN is not known, the firstName, surname and address1 fields are required. The DOB field should be completed where known.


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3.6 Employment

The Employment element is optional and consists of the following attributes:

Name Type Required


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 cannot 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 cannot be before start date

3.7 PRSI

The PRSI element contains one element, PRSIClass, and the following attributes:

Name Type Required


grossPayEmployee Numeric N Gross Pay for Employee PRSI purposes. Whole numbers only, representing cent amounts.

Required where Total PRSI (total) or Employee PRSI (employee) have a value.

Range ‘0’ – ‘99999999999’.



Note: Where PRSI exempt, this attribute is optional.

total Numeric N 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’.



Note: Where PRSI exempt, this attribute is optional.

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, Employee PRSI should not be greater than total pay.

Range ‘0’ – ‘999999999’.



weeks Numeric N Total weeks insurable, range 0-56

Note: Where not PRSI exempt, this field is required.


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Name Type Required


prsiExemption Numeric Boolean value, i.e., 0 for false, 1 for true

N This field allows for the filing of returns for employees who are exempt from paying PRSI in Ireland. NOTE: It does not relate to those who are on PRSI class M.

0 to indicate an Employee is not exempt from PRSI in Ireland.

1 to indicate an Employee is exempt from PRSI in Ireland.

Default value is 0.

prdIndicator Numeric Boolean value, i.e., 0 for false, 1 for true

N This field allows for the filing of returns for employees who received a Pension Related Deduction Refund.

When selected, the user will be able to proceed without entering values in the Gross Pay for Employee PRSI Purposes and Employee PRSI.

When selected, a user will be able to proceed with values entered for Total PRSI that exceed the value of Gross Pay for Employee PRSI.

This field only applies to PRSI Classes A, B, C, D, H and J0. When selected, the user will be able to proceed provided at least one PRSI Class of A, B, C, D, H or J0 is entered in one of the Initial PRSI Class, Second PRSI Class, Third PRSI Class or Fourth PRSI Class fields.

0 to indicate an Employee has not received a Pension Related Deduction Refund.

1 to indicate an Employee has received a Pension Related Deduction Refund.

Default value is 0.


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3.8 PRSIClass

If not PRSI exempt, the PRSIClass element is required at least once and can occur up to 4 times. It consists of the following attributes:

Name Type Required


Class 2 character Alpha Numeric

N PRSI Class. Weeks required where class is provided

cannot have same class listed twice.

Note: spaces are not accepted


weeks Numeric N 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.


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3.9 TaxDetails

The TaxDetails element is optional and consists of the following attributes and one optional element LPTDetails:

Name Type Required


basis Numeric Y 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.

Range ‘0’ – ‘99999999999’.



tax Numeric Y Employee Tax deducted or refunded in this employment. Negative if tax refunded.


Range ‘-9999999999’ - ‘9999999999’.


Max value in range represents €99,999,999.99. Net tax cannot be greater than pay

grossPay Numeric Y Gross Pay for Universal Social Charge Purposes.

Range ‘0’ – ‘99999999999’.



usc Numeric Y Employee Universal Social Charge. Negative if USC refunded.

Range ‘-9999999999’ – ‘9999999999’.



ib Numeric Y

Employee Illness Benefit

Range ‘0’ – ‘9999999999’.



exclusionOrder Numeric Boolean value,

i.e., 0 for false, 1 for true

N 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.

payFrequency Numeric Y 0 indicates Weekly,

1 indicates Fortnightly,


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Name Type Required


2 indicates Monthly,

3 indicates Four-Weekly,

4 indicates Other

uscExemption Numeric

Boolean value, i.e., 0 for false, 1

for true

N 0 to indicate an Employee is not a USC Exemption Case.

1 to indicate an Employee is a USC Exemption Case.

Default value is 0.


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3.10 LPTDetails

The LPTDetails element is optional and consists of the following attributes for the Local Property Tax paid by the employee. The LPT Details are not mandatory but in the case of introducing them, the startDate and the amount must be specified.

Name Type Required


startDate Formatted Date (DD/MM/YYYY)

Y Commencement date of the Local Property Tax (LPT). (DD/MM/YYYY)

This start date should be the date of the first deduction of LPT within the current year.

amount Numeric Y Local Property Tax amount paid.

Range ‘1’ – ‘999999999’.



3.11 BenefitDetails

The BenefitDetails element is optional and consists of the following attributes:

Name Type Required


taxableBenefits Numeric N Amount of taxable benefits included as notional pay for

this employee during the year. These are non–cash benefits, for example private use of a company car, free or subsidised accommodation, preferential loans or medical insurance premiums paid by the employer, etc. This amount excludes Company Share-based Remuneration but does include shares in companies that are not the employer company or a company that controls the employer company. The Taxable Benefit amount is included in the “Taxable Pay (this employment)” field for the employee on the P35L.

Range ‘0’ – ‘9999999900’



medicalInsurance Numeric N Amount of medical insurance eligible for Tax Relief paid

by the Employer included as notional pay for this employee during the year.

Range ‘0’ – ‘9999900’


Max value in range represents € 99,999.00

shareBasedRemuneration

Numeric N Amount of share based remuneration included as

notional pay for this employee during the year.

Range ‘0’ – ‘9999999900’




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3.12 Levies

The Levies element has no attributes. It contains a ParkingLevy element. The ParkingLevy element is optional. Please consult sections 3.12.1 for more detailed information on this element.

3.12.1 ParkingLevy

The ParkingLevy element is optional for original returns and mandatory for amended/supplementary returns. It consists of the following attributes:

Name Type Required


employee Numeric N 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 € 999,999,999.99.

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.

3.13 MedicalInsurance

The MedicalInsurance element is optional and contains the following attributes:

Note: The MedicalInsurance element is required if any P35L contains a value for Medical Insurance Eligible for Tax Relief paid by the employer.

Name Type Required


numberOfEmployees Numeric N Number of employees for whom Medical Insurance was paid included in Taxable Benefits amount (taxablebenefits).

Required if Medical Insurance was entered on any P35Ls. Must equal the number of P35Ls that contain a value for Medical Insurance.

Range: ‘0’ – ‘99999’.

totalPremiumPaid Numeric N Amount of the Medical Insurance Premium paid included in the Taxable Benefits amount (taxablebenefits).

Required if Medical Insurance was entered on any P35Ls. Value must be greater than or equal to the Total Premium eligible for Tax Relief paid by the Employer (totalPremiumEligTaxRelief).




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Name Type Required


totalPremiumEligTaxRelief

Numeric N Amount of the Medical Insurance Premium included in the Taxable Benefits amount (taxablebenefits) eligible for Tax Relief paid by the Employer.

Required if Medical Insurance was entered on any P35Ls. Must equal the total value of Medical Insurance on all P35Ls. Must have a non-zero value if there is a non-zero value for Number of Employees (numberOfEmployees).



3.14 ShareBasedRemuneration

The ShareBasedRemuneration element is optional and contains the following attributes:

Note: The ShareBasedRemuneration element is required if any P35L contains a value for Share Based Remuneration.

Name Type Required


shareBasedRemunerationEmployeeNum

Numeric N Number of employees for whom Share Based Remuneration was paid included in Taxable Benefits amount (taxablebenefits).

Required if Share Based Remuneration was entered on any P35Ls. Must equal the number of P35Ls that contain a value for Share Based Remuneration.

Range: ‘0’ – ‘99999’.

totalShareBasedRemuneration

Numeric N Amount of the Share Based Remuneration included in the Taxable Benefits amount (taxablebenefits).

Required if Share Based Remuneration was entered on any P35Ls. Must equal the total value of Share Based Remuneration on all P35Ls. Must have a non-zero value if there is a non-zero value for Number of Employees (shareBasedRemunerationEmployeeNum).




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4 APPENDIX 1

4.1 Sample File

Below is a sample file for an original P35 Version 14

<?xml version="1.0" encoding="utf-8"?>

<P35LFile xmlns="http://www.ros.ie/schemas/p35l/v14/p35-schema-v14.xsd"

xmlns:ns2="http://www.ros.ie/schemas/p35l/v14/p35l-schema-v14.xsd"

xmlns:ns1="http://www.ros.ie/schemas/p35l/v14/employer-schema.xsd" currency="E" declarationtype="O"

formversion="14" language="E"

pension="0" product="ROS LAUNCHER" taxYear="2017" taxablebenefits="750000">

<ns1:Employer name="Company Ltd." number="1111111C" />

<PensionDetails />

<ns2:P35L week53="0">

<ns2:Employee address1="Some" address2="Where" address3="" firstName="Test1"

pensionTracingNumber="PB123456" ppsn="1111111L" surname="Test1" works="" />

<ns2:Employment />

<ns2:PRSI employee="100000" grossPayEmployee="3000000" prdIndicator="0" prsiExemption="1"

total="200000" weeks="52">

<ns2:PRSIClass class="A1" weeks="52" />

</ns2:PRSI>

<ns2:TaxDetails basis="0" exclusionOrder="0" grossPay="4000000" ib="0" pay="4000000"

payFrequency="0" tax="300000" usc="150000" uscExemption="1" />

<ns2:BenefitDetails medicalInsurance="250000" shareBasedRemuneration="300000"

taxableBenefits="250000" />

</ns2:P35L>

<ns2:P35L modeInput="1" week53="0">

<ns2:Employee address1="Some" address2="Where" address3="Else" dob="01/01/1970"

firstName="Test2" ppsn="1111112N" surname="Test2" works="" />

<ns2:Employment />

<ns2:PRSI employee="110000" grossPayEmployee="2000000" prdIndicator="1" prsiExemption="0"

total="190000" weeks="52">

<ns2:PRSIClass class="J0" weeks="52" />

</ns2:PRSI>



<ns2:BenefitDetails shareBasedRemuneration="200000" taxableBenefits="100000" />

</ns2:P35L>

<ns2:P35L modeInput="1" week53="0">

<ns2:Employee address1="Some" address2="Where" address3="" dob="01/01/1980" firstName="Test3"

surname="Test3" works="" />

<ns2:Employment />

<ns2:PRSI prdIndicator="0" prsiExemption="0" weeks="52">

<ns2:PRSIClass class="A6" weeks="52" />

</ns2:PRSI>



<ns2:BenefitDetails taxableBenefits="50000" />

</ns2:P35L>

<Levies />

<MedicalInsurance numberOfEmployees="1" totalPremiumEligTaxRelief="250000"

totalPremiumPaid="250000" />

<ShareBasedRemuneration shareBasedRemunerationEmployeeNum="2"

totalShareBasedRemuneration="500000" />

</P35LFile>

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Revenue Online Servicesrospublictest.ros.ie/schemas/p35l/v14/p35v14not.pdf · 2020-05-22 · Revenue Online Services P35 – Version 14 Schema Notes Page 5 of 19 3 ELEMENTS The file