Pay slips in Ireland

Information

The Payment of Wages Act 1991 gives all employees in Ireland a right to a pay slip which will show the gross wage and details of all deductions. A pay slip is essentially a statement in writing from the employer to the employee that outlines the total pay before tax and all details of any deductions from pay. Your right to a pay slip is set down in Section 4 of this Act.

Deductions from pay

An employer may not make deductions from your wages unless:

• They are required by law, for example, tax (PAYE) and social insurance (PRSI),
• They are provided for in the contract of employment, for example occupational pension contributions.
• They are made with your written consent, for example, trade union subscriptions
• They are to recover an overpayment of wages or expenses
• They are required by a court order, for example, an attachment of earnings order in a family law case
• They arise due to your being on strike

Where your employer suffers loss through your fault, for example breakages or till shortages or your employer supplies a service as part of the job, for example, a uniform, deductions may be allowed but only where:

• They are allowed for in your contract
• They are fair and reasonable
• You have received a written notice of the deduction - a full week's notice if the deduction arises from your mistake
• The amount of the deduction does not exceed the loss or cost of the service
• The deduction takes place within 6 months of the loss/cost occurring

How to apply

Complaints about unauthorised deductions from wages under the Payment of Wages Act 1991 should be made to the Rights Commissioner using the application form (pdf). A complaint must be brought within 6 months of the date of the deduction. The Rights Commissioner may extend the time limit for up to a further 6 months, but only where there are exceptional circumstances which prevented the complaint being brought within the normal time limit.

An employer who fails to provide a payslip or provides one that is deliberately falsified is guilty of an offence under the Payment of Wages Act 1991 and may be fined. Complaints about payslips should be made to the National Employment Rights Authority (NERA). Further information is available in this explanatory booklet on the Payment of Wages Act 1991 (pdf) or from NERA Information Services.

Where to apply