Social Welfare Consolidation Act 2005 section 17A

Return by employer to Revenue Commissioners

Section 17A deals with monthly returns of employer PRSI contributions.

  • Employers must file monthly PRSI returns with Revenue by the 15th of the following month
  • Returns must include employment contributions, self-employment contributions, and optional contributions
  • Revenue's summary statement is automatically treated as the employer's return if accurate
  • Where Revenue's statement contains errors, the employer must file a corrected return

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