Taxes Consolidation Act 1997 section 897A

Returns by employers in relation to pension products

Section 897A requires employers to include details of pension-related contributions and deductions when making their PAYE notifications to Revenue.

  • Employers must report employee pension, PRSA, PEPP, RAC and additional superannuation contribution deductions from pay as part of their PAYE notifications to Revenue.
  • Employers must also report employer pension contributions, employer PRSA contributions and employer PEPP contributions made on behalf of employees.
  • The reporting obligation arises each time a PAYE notification is required under section 985G(2), i.e. on or before making a payment of emoluments.
  • Failure to provide the required particulars attracts the same penalties as failure to deliver a tax return under sections 1052 and 1054.

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