Revenue Online Services - ROS · Name Column Name Type Size Description / Validation Tax Year HC_TAX_YEAR Numeric 4 The Tax Year the record applies to. YYYY e.g. 2012 Employer Number

Revenue Online Services P2C CSV File Specification Schema Notes

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Revenue Online Services

Schema Notes

P2C CSV File Specification for Payroll Software

Last Updated 4th November 2014

Document Version 0.3 Draft


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CONTENTS

Contents ........................................................................................................................................... 2 0 Document Information ................................................................................................................ 3

0.1 Synopsis .............................................................................................................................. 3 0.2 Change History .................................................................................................................... 3

1 Schema Overview ...................................................................................................................... 4 2 Elements .................................................................................................................................... 5

2.1 Notes on Formatting ............................................................................................................ 5 2.1.1 Textual data ................................................................................................................... 5 2.1.2 Cent values ................................................................................................................... 5 2.1.3 New lines ....................................................................................................................... 5

2.2 Header Records ................................................................................................................... 5 2.3 Employee Records ............................................................................................................... 5 2.4 Footer Record .................................................................................................................... 11

3 Sample P2C file ........................................................................................................................ 13 3.1 Normal Cases: 4 USC rates (1.5%, 3.5%, 7% and 8%) apply ............................................ 13

3.1.1 PAYE Exempt, USC Cut-Off Point 1, USC Cut-Off Point 2 and USC Cut-Off Point 3: PPSN 0001524P ...................................................................................................................... 13 3.1.2 No USC Cut-Off Points: PPSN 0101935UW ............................................................... 13 3.1.3 USC Cut-Off Point 1, USC Cut-Off Point 2 and USC Cut-Off Point 3: PPSN 0325769G 13 3.1.4 USC Cut-Off Point 3 only: PPSN 1428298A ................................................................ 14 3.1.5 USC Cut-Off Point 1, USC Cut-Off Point 2 and USC Cut-Off Point 3: PPSN 1737628RW ............................................................................................................................. 14 3.1.6 No USC Cut-Off Points (Dual Employment): PPSN 1737628RX ................................. 14 3.1.7 PAYE Exempt, USC Exempt: PPSN 1866880B ........................................................... 14 3.1.8 No USC Cut-Off Point: PPSN 3421296A ..................................................................... 14 3.1.9 No USC Cut-Off Point (Dual Employment): PPSN 3421296AT:................................... 15 3.1.10 USC Cut-Off Point 1 Only: PPSN 4239144R ............................................................ 15 3.1.11 USC Exempt: PPSN 8941775H ................................................................................ 15 3.1.12 Week 1: PPSN 0219076F ........................................................................................ 15

3.2 Medical / Over 70 Records: 2 USC rates (1.5% and 3.5%) apply ....................................... 16 3.2.1 PAYE Exemption, USC Cut-Off Point 1: PPSN 0194419C .......................................... 16 3.2.2 PAYE Exemption, USC Exemption: PPSN 0711110U ................................................. 16 3.2.3 USC Cut-Off Point 1: PPSN 1737628R ....................................................................... 16 3.2.4 No USC Cut-Off Points: PPSN 5114347S ................................................................... 16 3.2.5 USC Exemption: PPSN 5387889K .............................................................................. 16

4 Appendix .................................................................................................................................. 18 4.1 4 USC Rate P2C CSV file .................................................................................................. 18


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0 DOCUMENT INFORMATION

0.1 Synopsis

P2C Functionality needs to be updated to include Budget changes from December 2014 onwards. These changes allow a decimal number to be used as a Tax rate or USC rate and include a new USC rate band.

0.2 Change History

Table 1: Change History

Version

Number

Section

Affected

Change Description Date

0.1 Section 1 Updating overview to include changes for decimal numbers in Tax rates and USC rate, and also the 4

th USC band.

23/10/2014

Section 2.3

Table 3 Updated field sizes and descriptions for Tax rates and USC rates.

Section 3 Updated every example to include changes for decimal numbers in Tax rates and USC rate, and also the 4

th USC band.

Section 4

Appendix Updated the example to include changes for decimal numbers in Tax rates and USC rate, and also the 4

th USC band.

0.2 Section 3.1.8 and Section 4

Appendix

Updated the example for “3421296A” in both sections to include the missing 8% in the comma separated part of the example.

04/11/2014

0.3 Section 2.2, Table 2

Updated the max length of the employer number from 8 to 9.

10/05/2016


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1 SCHEMA OVERVIEW

From the 6th of December the P2C schema for 2015 and onwards will be updated to

accommodate decimal numbers for the Tax rates and USC rates. A 4th USC band will also

become standard.

This document is based on the ‘CSV File Format Specification - Tax Years 2013 onwards’ with the only changes being the decimal rates for Tax rates and USC rates.

The 2013 schema will remain unchanged.


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2 ELEMENTS

For each record type (Header, Employee and Footer) a row describing the column headings will be output.

The column headings row will precede the record(s) being output.

Only one column headings row per record type per file will be output.

2.1 Notes on Formatting

2.1.1 Textual data

Textual data (indicated by Type Text) outputted to the P2C CSV file will be surrounded by double quotation marks,"" and can include commas. For example the text "THE OLD HOUSE, NEW ROAD" is interpreted as a single textual value.

2.1.2 Cent values

When viewing an exported P2C file using a spreadsheet package, cent values with trailing zeros may appear truncated. For example the values 100.00 and 100.10 may be displayed as 100 and 100.1 respectively when viewing the CSV file through a spreadsheet package.

2.1.3 New lines

Carriage Return/Line Feed (CRLF) is used to denote a new line.

2.2 Header Records

Header records represent employer details.

Only a single employer record is found in each exported file.

The format of header records can be seen in table 2 below.

Table 2 Header records

Name Column Name Type Size Description / Validation

Tax Year HC_TAX_YEAR Numeric 4 The Tax Year the record applies to. YYYY e.g. 2012

Employer Number

HC_EMPLOYER_NUMBER

Text 9 e.g. 0000001B

Employer Name HC_EMPLOYER_NAME Text 40 Name of employer

Date HC_DATE Numeric 6 Date of export to CSV. Format DDMMYY

Label Year HC_LABEL_YEAR Numeric 4 The Tax Year the record applies to. YYYY e.g. 2012

Employer Unit Number

HC_EMPLOYER_UNIT_NUM

Numeric 3 Zeros for 2004 onwards

2.3 Employee Records

Employee records represent all the employee tax credit details of a given employer.

Multiple employee records can be found in each exported file.

The format of employee records is detailed in Table 3 below. The field labelled ‘size’ denotes the maximum number of characters of the data returned.


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The number of Tax and USC Rates may increase or decrease subject to legislation. As such fields may be enabled or disabled. Enabled fields are outputted with non-blank values across all employee records. '0' is considered a non-blank value. Disabled fields are left blank.

Based on the 2015 number of USC rates, the behaviour will be as follows:

Four USC Rates: If four USC rates are in effect for a year, as per 2015, then the USC fields from “USC Exempt” up to and including “USC Rate 4” are enabled and will contain non-blank values. Fields beyond “USC Rate 4” will have blank output.

The behaviour will be as follows if there is change to the number of rates:

Five USC Rates: If five USC rates are in effect for a year then all USC fields are enabled (from “USC Exempt” up to and including “USC Rate 5”) and will contain non-blank values.

Three USC Rates: If three USC rates are in effect for a year then the USC fields from “USC Exempt” up to and including “USC Rate 3” are enabled and will contain non-blank values. Fields beyond “USC Rate 3” will have blank output.

Two USC Rates: If two USC rates are in effect for a year then the USC fields from “USC Exempt” up to and including “USC Rate 2” are enabled and will contain non-blank values. Fields beyond “USC Rate 2” will have blank output.

One USC Rate: If there is one USC rate in effect for a year then the USC fields from “USC Exempt” up to and including “USC Rate 1” are enabled and will contain non-blank values. Fields beyond “USC Rate 1” will have blank output.

No USC Rates: Finally, in the unlikely scenario of USC being abolished, zero USC rates are enabled and none of the USC related fields would be enabled (this includes the omission of all fields from “USC Exempt” down as found in the list below).

Note: The highest rate applicable to an individual employee will be the last non-zero USC rate in the employee record. Taking 4 USC rates as an example, if USC Rate 2 is the last outputted non-zero rate for a record then any enabled fields after USC Rate 2 will contain ‘0’, (fields beyond “USC Rate 4” will have blank output).

The format of employee records can be seen in table 3 below. Detailed example records showing how these rules are applied can be found in Section 3.

Table 3 Employee Records


PPSN ID_PPSN Text 9 Format is 7 numbers and one or two letters appended.

Surname CD_SURNAME Text 20 Persons last name

Forename CD_FORENAME Text 20 Persons first name

Works Number/Staff Number

CD_WORKS_NUM Text 12 Works number

Address line 1 ADDRESS1 Text 30 Address



Date of certificate DT_OF_CERT Numeric 6 Format DDMMYY

Date on which Certificate Begins

DT_CERT_BEGINS Numeric 6 Format DDMMYY

Date on which Certificate ends

DT_CERT_ENDS Numeric 6 Format DDMMYY


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Week1 / Month1 Indicator

CD_W1_M1 Numeric 1 1 = Week-one/Month-one or 0

Total Pay to Date CD_TOTAL_PAY_TODATE

Numeric 15 Total pay (less some deductions e.g. pension). Euro and cent.

Total Tax to Date CD_TOTAL_TAX_TODATE

Numeric 15 Tax deducted from total pay to date. Euro and cent.

PAYE Exempt ID_EXEMPT_INDICATOR

Text 1 Y or N

Yearly Tax Credit CD_YRLY_TAX_CRED

Numeric 6 Tax credit per year. Euro.

Monthly Tax Credit

CD_MTHLY_TAX_CRED

Numeric 8 Tax credit per month. Euro and cent.

Weekly Tax Credit

CD_WKLY_TAX_CRED

Numeric 7 Tax credit per week. Euro and cent.

Tax Rate 1 CD_TAX_RATE_1 Numeric 4 Rate of tax.

E.g. 20 represents 20%

This field can also display decimal rates if necessary in future years.

E.g. 20.5 represents 20.5%

20.75 represents 20.75%

Tax Rate 1 Yearly Cut-Off

CD_YRLY_TAX_RATE_1

Numeric 6 Yearly pay levels beyond this point should be taxed at higher tax rate. Euro.

Tax Rate 1 Monthly Cut-Off

CD_MTHLY_TAX_RATE_1

Numeric 8 Monthly salary beyond which person should be taxed at higher tax rate. Euro and cent.

Tax Rate 1 Weekly Cut-Off

CD_WKLY_TAX_RATE_1

Numeric 7 Weekly salary beyond which person should be taxed at higher tax rate. Euro and cent.

Tax Rate 2 CD_TAX_RATE_2 Numeric 4 Rate of tax 2






CD_YRLY_TAX_RATE_2



CD_MTHLY_TAX_RATE_2



CD_WKLY_TAX_RATE_2



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CD_YRLY_TAX_RATE_3



CD_MTHLY_TAX_RATE_3



CD_WKLY_TAX_RATE_3








CD_YRLY_TAX_RATE_4



CD_MTHLY_TAX_RATE_4



CD_WKLY_TAX_RATE_4







USC Exempt IN_EXEMPT_USC Text 1 Y or N. Indicates if person is exempt from USC.

Total USC Pay to date

CD_TOTAL_USC_PAY_TODATE

Numeric 15 Gross pay to date received by employee. Euro and cent.

Total USC Tax to date

CD_TOTAL_USC_TAX_TODATE

Numeric 15 Total USC tax deducted from Gross pay in year to date. Euro and cent.

USC Rate 1 CD_USC_RATE_1 Numeric 4 USC rate


This field can also display whole number rates and decimal rates if necessary in future years.




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USC Rate 1 Yearly Cut-Off

AM_USC_YRLY_CUTOFF_1

Numeric 15 Yearly gross income beyond this amount should be taxed at next non-zero USC Rate. Euro.

USC Rate 1 Monthly Cut-Off

AM_USC_MTHLY_CUTOFF_1

Numeric 15 Monthly gross income beyond this amount should be taxed at next non-zero USC Rate. Euro and cent.

USC Rate 1 Weekly Cut-Off

AM_USC_WKLY_CUTOFF_1

Numeric 15 Weekly gross income beyond this amount should be taxed at next non-zero USC Rate. Euro and cent.



This field can also display whole number rates and decimal rates if necessary in future years.



































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Total LPT AM_LPT Numeric 15 Amount of LPT to be deducted. Euro and cent.


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2.4 Footer Record

The footer record displays aggregated values.

Only a single footer record is found in each exported file. It is the last line in the file.

The format of a footer record can be seen in table 4 below.

Table 4 Footer record


Employer Number

TC_EMPLOYER_NUMBER

Text 8 E.g. 0000001B

Total Yearly Tax Credits

TC_TOT_YEARLY_TAX_CRED

Numeric 15 Euro.

Total Monthly Tax Credits

TC_TOT_MONTHLY_TAX_CRED

Numeric 15 Euro and cent.

Total Weekly Tax Credits

TC_TOT_WEEKLY_TAX_CRED


Total Tax Rate 1 Yearly Cut-Off point

TOT_YEARLY_TAX_RATE_1

Numeric 15 Euro.

Total Tax Rate 1 Monthly Cut-Off point

TOT_MONTHLY_TAX_RATE_1


Total Tax Rate 1 Weekly Cut-Off point

TOT_WEEKLY_TAX_RATE_1




Numeric 15 Euro.









Numeric 15 Euro.









Numeric 15 Euro.


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Total USC Rate 1 Yearly Cut-Off point

TOT_YEARLY_USC_RATE_1

Numeric 15 Euro.



Numeric 15 Euro.



Numeric 15 Euro.



Numeric 15 Euro.

Total LPT TOT_LPT Numeric 15 Euro and cent.

Number of records

TC_NUMBER_RECORDS

Numeric 10


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3 SAMPLE P2C FILE

CSV format samples of various employee records are displayed below. These illustrate a variety of scenarios that payrolls are likely to encounter.

Each employee record illustrates a particular scenario. USC rates and cut-off points illustrated are based on 2015 regulations. The records can be divided into two groups:

Normal Records: 4 USC rates (1.5%, 3.5%, 7% and 8%) apply

Medical and Over 70 Records: 2 USC rates (1.5% and 3.5%) apply

One sample of each record is illustrated, generated from a Revenue system configured to always output 4 USC Rates. The Appendix contains the complete contents of the file.

3.1 Normal Cases: 4 USC rates (1.5%, 3.5%, 7% and 8%) apply

3.1.1 PAYE Exempt, USC Cut-Off Point 1, USC Cut-Off Point 2 and USC Cut-Off Point 3:

PPSN 0001524P

This record represents an employee with a PAYE Exemption marker but who is not exempt for USC. USC Rates 1, 2, 3 and 4 (1.5%, 3.5%, 7% and 8%) apply with 3 USC Cut-Off points, USC Cut-Off Point 1, USC Cut-Off Point 2 and USC Cut-Off Point 3. No LPT should be deducted for the employee.

Output from system configured to 4 USC Rates

"0001524P","JOKAAL","HJFALKLA","","FDAFDASFDA

FDAFDAFSD","","",200615,010115,000000,0,0.00,0.00,"Y",7200,600.00,138

.47,20,36000,3000.00,692.31,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,12012,10

01.00,231.00,3.5,17576,1464.67,338.00,7, 70044, 5837.00, 1347.00,8,,,,,0.00

3.1.2 No USC Cut-Off Points: PPSN 0101935UW

This record represents an employee who is not exempt for USC but who has no USC Cut-Off Points. One USC Rate, USC Rate 4 (8%) applies. LPT should be deducted for the employee.


"0101935UW","YPFFXG","DEDOW","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"N",3300,275.00,63.47,20

,32000,2666.67,615.39,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,0,0.00,0.00,3.

5,0,0.00,0.00,7,0,0.00,0.00,8,,,,,123.12

3.1.3 USC Cut-Off Point 1, USC Cut-Off Point 2 and USC Cut-Off Point 3: PPSN 0325769G

This record represents an employee who is not exempt for USC. USC Rates 1, 2, 3 and 4 (1.5%, 3.5%, 7% and 8%) apply with 3 USC Cut-Off Points, USC Cut-Off Point 1, USC Cut-Off Point 2 and USC Cut-Off Point 3. LPT should be deducted for the employee.


"0325769G","ASFZGB","YHBI","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"N",27450,2287.50,527.89

,20,6800,566.67,130.77,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,12012,1001.00

,231.00,3.5,17576,1464.67,338.00, 7, 70044, 5837.00, 1347.00,8,,,,,123.12


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3.1.4 USC Cut-Off Point 3 only: PPSN 1428298A

This record represents an employee who is not exempt for USC. They have no USC Cut-Off Point for USC Rate 1 (1.5%) or USC Rate 2 (3.5%) but do have a USC Cut-Off Point for USC Rate 3 (7%). USC Rate 4 is applied to the excess. No LPT should be deducted for the employee.


"1428298A","BSOGXQ","CRNLFZ","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"N",0,0.00,0.00,20,0,0.0

0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,0,0.00,0.00,3.5,

0,0.00,0.00,7, 70044, 5837.00, 1347.00,8,,,,,0.00

3.1.5 USC Cut-Off Point 1, USC Cut-Off Point 2 and USC Cut-Off Point 3: PPSN 1737628RW

This record represents an employee who is not exempt for USC. USC Rates 1, 2, 3 and 4 (1.5%, 3.5%, 7% and 8%) apply with 3 USC Cut-Off Points, USC Cut-Off Point 1, USC Cut-Off Point 2 and USC Cut-Off Point 3. No LPT should be deducted for the employee.


"1737628RW","XVSLZNT","FKZTE","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"N",1650,137.50,31.74,20

,32000,2666.67,615.39,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,12012,1001.00,

231.00,3.5,17576,1464.67,338.00, 7, 70044, 5837.00, 1347.00,8,,,,,0.00

3.1.6 No USC Cut-Off Points (Dual Employment): PPSN 1737628RX

This record represents an employee with a dual employment who is not exempt for USC but who has no USC Cut-Off Points. One USC Rate, USC Rate 4 (8%) applies. LPT should be deducted for the employee.


"1737628RX","XVSLZNT","FKZTE","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"N",0,0.00,0.00,20,0,0.0

0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,0,0.00,0.00,3.5,0,0.00,0.00,7

,0,0.00,0.00,8,,,,,123.12

3.1.7 PAYE Exempt, USC Exempt: PPSN 1866880B

This record represents an employee who has both a PAYE and USC Exemption Marker. No USC rates apply. LPT should be deducted for the employee.


"1866880B","YTBBZHTN","RDKSJUY","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"Y",7315,609.59,140.68,2

0,23800,1983.34,457.70,40,,,,,,,,,,,,,"Y",0.00,0.00,0,0,0.00,0.00,0,0

,0.00,0.00,0,0,0.00,0.00,0,,,,,123.12

3.1.8 No USC Cut-Off Point: PPSN 3421296A

This record represents an employee who is not exempt for USC but who has no USC Cut-Off Points. One USC Rate, USC Rate 4 (8%) applies. No LPT should be deducted for the employee.



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"3421296A","AIXGGZG","JOCDGBQ","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"N",0,0.00,0.00,20,0,0.0

0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,0,0.00,0.00,3.5,0,0.00,0.00,7

,0,0.00,0.00,8,,,,,0.00

3.1.9 No USC Cut-Off Point (Dual Employment): PPSN 3421296AT:

This record represents an employee with a dual employment who is not exempt for USC but who has no USC Cut-Off Points. One USC Rate, USC Rate 4 (8%) applies. LPT should be deducted for the employee.


"3421296AT","AIXGGZG","JOCDGBQ","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"N",0,0.00,0.00,20,0,0.0

0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,0,0.00,0.00,3.5,0,0.00,0.00,7

,0,0.00,0.00,8,,,,,123.12

3.1.10 USC Cut-Off Point 1 Only: PPSN 4239144R

This record represents an employee who is not exempt for USC but has one USC Cut-Off Point (USC Cut-Off Point 1 at 1.5%). As USC Cut-Off Points 2 and 3 have the same value the excess is paid at the highest outputted USC Rate. In this record this is USC Rate 4 (8%). LPT should be deducted for the employee.


"4239144R","TYWVFFNYPBBN","RDKSJUY","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"N",0,0.00,0.00,20,0,0.0

0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,5000,416.67,96.16,3.5,5000,41

6.67,96.16,7, 5000,416.67,96.16,8,,,,,123.12

3.1.11 USC Exempt: PPSN 8941775H

This record represents an employee who is not exempt for PAYE but who has a USC Exemption Marker. No USC Rates apply. LPT should be deducted for the employee.


"8941775H","QITMUB","LOLQEL","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"N",0,0.00,0.00,20,0,0.0

0,0.00,40,,,,,,,,,,,,,"Y",0.00,0.00,0,0,0.00,0.00,0,0,0.00,0.00,0,0,0

.00,0.00,0,,,,,123.12

3.1.12 Week 1: PPSN 0219076F

This record represents an employee who is on a Week 1 basis but is not exempt for USC. USC Rates 1, 2, 3, and 4 (1.5%, 3.5%, 7% and 8%) apply with 3 USC Cut-Off Points, USC Cut-Off Point 1, USC Cut-Off Point 2 and USC Cut-Off Point 3. LPT should be deducted for the employee.


"0219076F","WPBYCEZP","QEXMKOU","F-CEASED","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,1,0.00,0.00,"N",0,0.00,0.00,20,21261

,1771.75,408.87,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,12012,1001.00,231.00

,3.5,17576,1464.67,338.00, 7, 70044, 5837.00, 1347.00,8,,,,,123.12


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3.2 Medical / Over 70 Records: 2 USC rates (1.5% and 3.5%) apply

3.2.1 PAYE Exemption, USC Cut-Off Point 1: PPSN 0194419C

This record represents an employee with a PAYE Exemption marker but who is not exempt for USC. USC Rates 1 and 2 (1.5% and 3.5%) apply with USC Cut-Off Point 1. LPT should be deducted for the employee.


"0194419C","UWBBZCK","BLQFYHM","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"Y",10745,895.42,206.64,

20,36000,3000.00,692.31,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,12012,1001.0

0,231.00,3.5,0,0.00,0.00,0,0,0.00,0.00,0,,,,,123.12

3.2.2 PAYE Exemption, USC Exemption: PPSN 0711110U

This record represents an employee who has both a PAYE and USC Exemption marker. No USC rates apply. LPT should be deducted for the employee.


"0711110U","S","F","","A

A","","",200615,010115,000000,0,0.00,0.00,"Y",1650,137.50,31.74,20,32

800,2733.34,630.77,40,,,,,,,,,,,,,"Y",0.00,0.00,0,0,0.00,0.00,0,0,0.0

0,0.00,0,0,0.00,0.00,0,,,,,123.12

3.2.3 USC Cut-Off Point 1: PPSN 1737628R

This record represents an employee who is not exempt for USC. USC Rates 1 and 2 (1.5% and 3.5%) apply with USC Cut-Off Point 1. LPT should be deducted for the employee.


"1737628R","FNGRCOB","CYHELGI","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"N",0,0.00,0.00,20,0,0.0

0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,5000,416.67,96.16,3.5,0,0.00,

0.00,0,0,0.00,0.00,0,,,,,123.12

3.2.4 No USC Cut-Off Points: PPSN 5114347S

This record represents an employee who is not exempt for USC. As they have no USC Cut-Off Points with non-zero values the excess is paid at the highest outputted USC Rate. In this record this is USC Rate 2 (3.5%). LPT should be deducted for the employee.


"5114347S","HNMFS","PIFD","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"N",0,0.00,0.00,20,0,0.0

0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,0,0.00,0.00,3.5,0,0.00,0.00,0

,0,0.00,0.00,0,,,,,123.12

3.2.5 USC Exemption: PPSN 5387889K

This record represents an employee who is not exempt for PAYE but who has a USC Exemption Marker. No USC Rates apply. LPT should be deducted for the employee.



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"5387889K","ILIID","CVSGZ","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"N",0,0.00,0.00,20,0,0.0

0,0.00,40,,,,,,,,,,,,,"Y",0.00,0.00,0,0,0.00,0.00,0,0,0.00,0.00,0,0,0

.00,0.00,0,,,,,123.12


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4 APPENDIX

4.1 4 USC Rate P2C CSV file

An example CSV file containing several employee records is displayed below. This file

contains a variety of scenarios that payrolls are likely to encounter. The file was generated

from a system configured to always output 4 USC rates. The individual records of this file are explained in Section 3 sample P2C File. To create a CSV file from this text, copy it to a text editor (Notepad or equivalent) and save as a .CSV file.

HC_TAX_YEAR, HC_EMPLOYER_NUMBER, HC_EMPLOYER_NAME, HC_DATE,

HC_LABEL_YEAR, HC_EMPLOYER_UNIT_NUM

2012,"4000081L","JM CIBL ",211111,2012,000,

ID_PPSN, CD_SURNAME, CD_FORENAME, CD_WORKS_NUM, ADDRESS1, ADDRESS2,

ADDRESS3, DT_OF_CERT, DT_CERT_BEGINS, DT_CERT_ENDS, CD_W1_M1,

CD_TOTAL_PAY_TODATE, CD_TOTAL_TAX_TODATE, ID_EXEMPT_INDICATOR,

CD_YRLY_TAX_CRED, CD_MTHLY_TAX_CRED,

CD_WKLY_TAX_CRED,CD_TAX_RATE_1,CD_YRLY_TAX_RATE_1,CD_MTHLY_TAX_RATE_1

,CD_WKLY_TAX_RATE_1,CD_TAX_RATE_2,CD_YRLY_TAX_RATE_2,CD_MTHLY_TAX_RAT

E_2,CD_WKLY_TAX_RATE_2,CD_TAX_RATE_3,CD_YRLY_TAX_RATE_3,CD_MTHLY_TAX_

RATE_3,CD_WKLY_TAX_RATE_3,CD_TAX_RATE_4,CD_YRLY_TAX_RATE_4,CD_MTHLY_T

AX_RATE_4,CD_WKLY_TAX_RATE_4,CD_TAX_RATE_5, IN_EXEMPT_USC,

CD_TOTAL_USC_PAY_TODATE,

CD_TOTAL_USC_TAX_TODATE,CD_USC_RATE_1,AM_USC_YRLY_CUTOFF_1,AM_USC_MTH

LY_CUTOFF_1,AM_USC_WKLY_CUTOFF_1,CD_USC_RATE_2,AM_USC_YRLY_CUTOFF_2,A

M_USC_MTHLY_CUTOFF_2,AM_USC_WKLY_CUTOFF_2,CD_USC_RATE_3,AM_USC_YRLY_C

UTOFF_3,AM_USC_MTHLY_CUTOFF_3,AM_USC_WKLY_CUTOFF_3,CD_USC_RATE_4,AM_U

SC_YRLY_CUTOFF_4,AM_USC_MTHLY_CUTOFF_4,AM_USC_WKLY_CUTOFF_4,CD_USC_RA

TE_5,AM_LPT

"0001524P","JOKAAL","HJFALKLA","","FDAFDASFDA

FDAFDAFSD","","",200615,010115,000000,0,0.00,0.00,"Y",7200,600.00,138

.47,20,36000,3000.00,692.31,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,12012,10

01.00,231.00,3.5,17576,1464.67,338.00,7, 70044, 5837.00,

1347.00,8,,,,,0.00

"0101935UW","YPFFXG","DEDOW","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"N",3300,275.00,63.47,20

,32000,2666.67,615.39,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,0,0.00,0.00,3.

5,0,0.00,0.00,7,0,0.00,0.00,8,,,,,123.12

"0325769G","ASFZGB","YHBI","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"N",27450,2287.50,527.89

,20,6800,566.67,130.77,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,12012,1001.00

,231.00,3.5,17576,1464.67,338.00, 7, 70044, 5837.00,

1347.00,8,,,,,123.12

"1428298A","BSOGXQ","CRNLFZ","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"N",0,0.00,0.00,20,0,0.0

0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,0,0.00,0.00,3.5,

0,0.00,0.00,7, 5980,498.34,115.00,8,,,,,0.00

"1737628RW","XVSLZNT","FKZTE","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"N",1650,137.50,31.74,20

,32000,2666.67,615.39,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,12012,1001.00,

231.00,3.5,17576,1464.67,338.00, 7, 70044, 5837.00,

1347.00,8,,,,,0.00


Page 19 of 20

"1737628RX","XVSLZNT","FKZTE","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"N",0,0.00,0.00,20,0,0.0

0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,0,0.00,0.00,3.5,0,0.00,0.00,7

,0,0.00,0.00,8,,,,,123.12

"1866880B","YTBBZHTN","RDKSJUY","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"Y",7315,609.59,140.68,2

0,23800,1983.34,457.70,40,,,,,,,,,,,,,"Y",0.00,0.00,0,0,0.00,0.00,0,0

,0.00,0.00,0,0,0.00,0.00,0,,,,,123.12

"3421296A","AIXGGZG","JOCDGBQ","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"N",0,0.00,0.00,20,0,0.0

0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,0,0.00,0.00,3.5,0,0.00,0.00,7

,0,0.00,0.00,8,,,,,0.00

"3421296AT","AIXGGZG","JOCDGBQ","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"N",0,0.00,0.00,20,0,0.0

0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,0,0.00,0.00,3.5,0,0.00,0.00,7

,0,0.00,0.00,8,,,,,123.12

"4239144R","TYWVFFNYPBBN","RDKSJUY","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"N",0,0.00,0.00,20,0,0.0

0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,5000,416.67,96.16,3.5,5000,41

6.67,96.16,7, 5000,416.67,96.16,8,,,,,123.12

"8941775H","QITMUB","LOLQEL","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"N",0,0.00,0.00,20,0,0.0

0,0.00,40,,,,,,,,,,,,,"Y",0.00,0.00,0,0,0.00,0.00,0,0,0.00,0.00,0,0,0

.00,0.00,0,,,,,123.12

"0219076F","WPBYCEZP","QEXMKOU","F-CEASED","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,1,0.00,0.00,"N",0,0.00,0.00,20,21261

,1771.75,408.87,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,12012,1001.00,231.00

,3.5,17576,1464.67,338.00, 7, 70044, 5837.00, 1347.00,8,,,,,123.12

"0194419C","UWBBZCK","BLQFYHM","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"Y",10745,895.42,206.64,

20,36000,3000.00,692.31,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,12012,1001.0

0,231.00,3.5,0,0.00,0.00,0,0,0.00,0.00,0,,,,,123.12

"0711110U","S","F","","A

A","","",200615,010115,000000,0,0.00,0.00,"Y",1650,137.50,31.74,20,32

800,2733.34,630.77,40,,,,,,,,,,,,,"Y",0.00,0.00,0,0,0.00,0.00,0,0,0.0

0,0.00,0,0,0.00,0.00,0,,,,,123.12

"1737628R","FNGRCOB","CYHELGI","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"N",0,0.00,0.00,20,0,0.0

0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,5000,416.67,96.16,3.5,0,0.00,

0.00,0,0,0.00,0.00,0,,,,,123.12

"5114347S","HNMFS","PIFD","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"N",0,0.00,0.00,20,0,0.0

0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,0,0.00,0.00,3.5,0,0.00,0.00,0

,0,0.00,0.00,0,,,,,123.12

"5387889K","ILIID","CVSGZ","","MY REGISTERED OFFICE THE

MAIN","","",200615,010115,000000,0,0.00,0.00,"N",0,0.00,0.00,20,0,0.0

0,0.00,40,,,,,,,,,,,,,"Y",0.00,0.00,0,0,0.00,0.00,0,0,0.00,0.00,0,0,0

.00,0.00,0,,,,,123.12

TC_EMPLOYER_NUMBER, TC_TOT_YEARLY_TAX_CRED, TC_TOT_MONTHLY_TAX_CRED,

TC_TOT_WEEKLY_TAX_CRED,TOT_YEARLY_TAX_RATE_1,TOT_MONTHLY_TAX_RATE_1,T

OT_WEEKLY_TAX_RATE_1,TOT_YEARLY_TAX_RATE_2,TOT_MONTHLY_TAX_RATE_2,TOT

_WEEKLY_TAX_RATE_2,TOT_YEARLY_TAX_RATE_3,TOT_MONTHLY_TAX_RATE_3,TOT_W

EEKLY_TAX_RATE_3,TOT_YEARLY_TAX_RATE_4,TOT_MONTHLY_TAX_RATE_4,TOT_WEE


Page 20 of 20

KLY_TAX_RATE_4,TOT_YEARLY_USC_RATE_1,TOT_YEARLY_USC_RATE_2,TOT_YEARLY

_USC_RATE_3,TOT_YEARLY_USC_RATE_4,TOT_LPT,TC_NUMBER_RECORDS

"4000081L",55765,4647.09,1072.46,220661,18388.44,4243.51,,,,,,,,,,601

80,75044,0,,2077.34,17

Documents

Revenue Online Services - ROS · Name Column Name Type Size Description / Validation Tax Year HC_TAX_YEAR Numeric 4 The Tax Year the record applies to. YYYY e.g. 2012 Employer Number