A Form P11D is a document that may be issued by Revenue to an employer, requesting them to provide information about taxable benefits received by employees that fall outside the scope of the PAYE system.
This Revenue update serves as a confirmation that the Tax and Duty Manual for Form P11D has been updated to reflect the recent change regarding employer contributions to a PRSA. As of 1st January 2023, these contributions are no longer considered a taxable benefit and are no longer required to be included in the Form P11D. However, both employer and employee contributions to a PRSA still need to be reported in a payroll submission. Before 2023, any employer contribution to PRSI had to be reported on a Form P11D.