Revenue eBrief No. 094/23 – Form P11D

06 April 2023

Form P11D

Tax and Duty Manual Part 05-03-08 – Form P11D – has been updated.

Pursuant to Finance Act 2022 employer contributions to a PRSA is no longer a taxable benefit. The employer’s obligation to report the amounts of PRSA contributions on the payroll submission to Revenue remains. From 1 January 2023, details of PRSA contributions are not required to be included on the Form P11D.   

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