Employment/Pension income subject to PAYE, Pages 12 to 16
P60/P45 data, lines 217 to 227
You should include your employment income and/or pension details in this section. You will need a copy of your P60 or P45 to complete this section.
Your employer's registration number and name are required. They should be pre-populated in the ROS version of your Form 11. You should include your gross pay for PAYE and USC, PAYE deducted and USC deducted in the relevant boxes. You should tick the box to indicate the source of your income, e.g. employment income, pension, etc.
If you received a refund of tax or USC for 2018, you should include the amount refunded.
If you or your spouse has more than one employment/pension, you need to indicate that at the top of page 12, and report the additional one in appendix two on pages 41/42. If you or your spouse has more than four employments/pensions, you are required to tick the box to reflect that at the top of page 41, and complete another appendix two.
Special Assignee Relief Programme (SARP), line 228
If you have been approved by the Revenue Commissioners for the SARP, via the Form SARP 1A application process, you must file a Form 11, and you should enter the details of the relief at box 228. This relief applies to employees with a base salary of €75,000 or more per annum, who had an employment relationship with a relevant employer or associated company for at least six months immediately before relocating to Ireland, and have been non-resident in Ireland for at least five tax years before relocating here.
You must work in Ireland for the employer for at least 12 months. If you qualify for the relief, 30pc of your employment income in excess of €75,000 is exempted from the charge to income tax for the 2018 tax year. USC and PRSI are payable on your full employment income.
Allowable deductions incurred in an employment, line 238
Depending on the nature of your employment, you may be entitled to claim expenses against your income. 'Flat-rate' expenses are approved by the Revenue Commissioners in relation to certain employments/occupations. A full list can be found at revenue.ie. If you qualify for employment expenses, you should include the nature of your employment at line 238 (a) and (b). This section has been split into two parts: flat-rate expenses and all other expenses.
Pension contribution relief, line 239
Tax relief for superannuation contributions/AVCs which were not deducted by your employer can be claimed at line 239.
Foreign earnings deduction, line 240
You may qualify for this relief where you are tax-resident in Ireland but spend significant time working in certain specified countries.
A tax deduction of up to €35,000 is available where an individual has 30 qualifying days in a relevant state in a 12-month period. The list of relevant states is available at revenue.ie.
A qualifying day is three consecutive days spent working in any relevant country.
Social welfare payments, lines 241-242
Some social welfare payments are taxable, and the details of any payments you received should be included here, with the gross amount received.
Pension lump sums, line 243
Where you have received a pension lump sum during the year, it should be included in this section. The maximum lifetime tax-free limit on retirement lump sums is €200,000. The amount in excess of this is taxable.
Share Option Exercises - Line 245
A share option is a right that your employer grants you to acquire shares in your employer. You must complete a Form 11 for every year that you exercise share options.
You should have already paid the income tax, USC and PRSI due on an exercise of share options by completing a Form RTSO1 (available on www.revenue.ie) and paid the taxes within 30 days of exercise. You may be charged interest by the Revenue Commissioners if you have not done this yet.
The Revenue Commissioners are likely to match the employer's annual Form RSS1 filings to your filings in order to ensure that you paid over all taxes due and reported all exercises of share options which took place during the year
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