Information on P21

A P21 is a statement of total income, tax credit and tax paid for a particular tax year. This statement will show if you have overpaid or underpaid tax in a particular year. If there is an overpayment a refund will be made into your bank account (if you have provided Revenue with your bank details) or a cheque for the amount will be issued. If you have underpaid tax your local office will contact you about this.

You may need to send a P21 to your local authority, bank or building society as proof of earnings when looking for an education grant, a house or a loan. It also shows whether you have overpaid or underpaid tax for the year. If you have overpaid, a cheque for the amount will be issued. If you have underpaid tax your local office will contact you about this

You can:

  • Visit www.revenue.ie
  • Call to your local tax office
  • Call to the Central Revenue Information Office located in Cathedral Street, Dublin 1 or the Revenue Information Office, Level 2, The Square, Tallaght, Dublin 24,
  • Phone the PAYE Locall Service

It is now also possible to conduct your tax business online. You will need to go to www.reachservices.ie and go through a registration process.

Any employer must register for PAYE purposes if they make payments greater than:

  • €8 per week (or €36 per month) for a full-time employee or
  • €2 per week (or €9 per month) for an employee who has other employment.

An employer must also notify the Revenue Commissioners of their name and address and that they are making such payments within 9 days of the date of commencement.

To register for PAYE/PRSI you must complete one of these forms:

  • Form TR1 if you are a sole trader or partnership
  • Form TR2 if you are registering as a company
  • Form PREM Reg if you are already registered for Income Tax or Corporation Tax.

When you return the completed form to Revenue you will receive confirmation of your registration as an employer and a registered number for PAYE and PRSI purposes.

Each year employers must submit their records of PAYE/PRSI and Income Levy deducted from their employees. This is done by completing a P35 manually or online.

You can get further assistance on the Employer’s Guide to PAYE (http://www.revenue.ie/en/business/paye/guide/index.html) by calling the Employer Information and Customer Service Unit:

Telephone: 1890 25 45 65
Email: [email protected]
Website: www.revenue.ie