# P60 & PRD60 Query



## suzie (20 Nov 2013)

Hi there,

When a public servant employee receives their P60 & PRD60, what is the purpose of the supplied PRD60? Is its sole purpose to inform the employee of how much levies they pay for the year?

If one does a tax return to the Revenue and supplies both P60 & PRD60, do revenue use the PRD60?

The reason for my question is the PRD sum shouldnt be viewed as a superannuation contribution, but on the P60 the difference between your gross pay and taxable income seems to include the PRD amount. Therefore revenue are viewing it as a contribution against one's age related % limit.

Thanks in advance

S.


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## Joe_90 (20 Nov 2013)

Your gross pay for the calculation of the USC is before relief for the PRD.  Your gross pay for income tax is after PRD so that's why there is two different figures.


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## suzie (20 Nov 2013)

Hi Joe, 

I understand the difference, but this difference is being considered as superannuation contributions by revenue. For example

Let say the difference is €5K cause the PRD is €5K and based on the employee's age and their gross pay, they can contribute a MAX AVC of €10K. Lets say an AVC of €6K is done outside payroll. 

Upon providing revenue with all the details above, revenue are saying the employee has contributed over the age related limit by €1K. Whereas they are under their limit, as the PRD shouldnt be considered as a contribution. Thats the problem I am faced with.

Thanks
S.


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## Protocol (20 Nov 2013)

http://www.finance.gov.ie/documents/publications/other/2009/pensionreldedeductions.pdf


Does this help?

See section 9 and Appendix B.


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## suzie (20 Nov 2013)

Thanks Protocol, 

Who's the audience for the document, payroll departments?

Havent scanned the whole document but it seems to reinforce my understanding, but as per my example whats described in theory doesnt seem to be executed in practice!!

I'm not sure whether Revenue are at fault or payroll who supplies the P60/PRD60.

Thanks

S.


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## deadlyduck (21 Nov 2013)

My understanding tallies with yours Suzy and also agrees with the section highlighted by Protocol- the PRD is NOT counted as part of the overall superannuation paid by the employee. 
Unless there's been some change that I haven't heard about (totally possible), the Revenue official's interpretation is incorrect. 

I'd suggest that you print the relevant section of the document from Protocol, highlight the key sentences in section 9 and show it to Revenue (and the payroll department too just in case there's something they don't do correctly). If there's been a change, no doubt you'll be shown the details (and you might let us know here if that is the case).


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