Pay and employment

Pay slips
All employees are entitled by law to a written statement of salary. This statement is called a 'pay slip'. Find out about your rights here.

Minimum rates of pay
Under the National Minimum Wage Act 2000, most employees are entitled to a minimum wage.

Your P45 and P60 certificates
Your employer is responsible for paying your PRSI contributions and must give you a P60 or a P45 when you leave.

When you are regularly paid late
If your employer is regularly late when paying your wages then there are procedures you can use to enforce your legal right to your pay.

Leaving work without being paid
If you lose your job you have certain rights and entitlements including the right to be paid for work you have done. Find out how to make a compaint about non-payment of wages.

Taxation of benefits from employment
Employees can get certain benefits in addition to their salary or wages. Some of these benefits are taxed. This document provides information on how such benefits are taxed.
This document is in: Money and Tax > Tax > Income tax

How your income tax is calculated
Tax on income you earn from employment is deducted directly from your salary (pay). Find out how this tax is calculated.
This document is in: Money and Tax > Tax > Income tax

Employee share option schemes
Employees in Ireland can avail of certain share optionsfrom their company that may be "tax free" or "tax efficient". Find out about the two main ways an employee can benefit from shares in the company.
This document is in: Money and Tax > Tax > Tax on savings and investments

Help with low pay
Tax and social welfare assistance is available for low income earners and their families. Information on available schemes and how to apply.
This document is in: Social Welfare > Social welfare payments > Social welfare payments and work