Tax statements replacing the P60 and P45

Introduction

P60: After the end of each year, your employer must give you a statement of how much you were paid for the year and what was deducted for tax, USC and PRSI during the year. For years up to and including 2018, this document is called a P60 certificate.

For the year 2019 and in future, you will no longer get a P60 at the end of the year. Instead, an end of year statement will be available to you through Revenue’s myAccount service.

P45: If you leave your job, your employer must give you a statement of how much you were paid from the start of the year to the last day of your job, and what was deducted for tax, USC and PRSI during this period. For years up to and including 2018, this document is called a P45.

For the year 2019 and in future, you will no longer get a P45 when you leave a job. Instead, your employer will enter your leaving date and details of your final pay and deductions into Revenue’s online system and you can access these details through Revenue’s myAccount service.

Changes from 2019

As part of PAYE modernisation, P45s and P60s have been abolished and replaced with an online system. Since 1 January 2019, employers have to report details of their employees' pay, income tax, PRSI and USC to Revenue every time they pay their employees. Employers must also give details of any employees leaving their job.

Your 2018 P60 is the last P60 that you will get from your employer. From 2019, an end of year statement will be available to you through Revenue’s myAccount service. An end of year statement includes details of all your pay and deductions from all employments for that tax year.

Your end of year statement will be available for 2019 after 31 December 2019 using Revenue's myAccount service. This contains details of your pay as well as the income tax, PRSI and Universal Social Charge (USC) that has been deducted by your employer and paid to Revenue. It is an important statement, as it is a record of your PRSI contributions. You can request a paper version of the statement by contacting your local tax office.

You will no longer get a P45 if you leave your job. Instead, your employer will enter your leaving date and details of your final pay and deductions into Revenue’s online system and you can access these details through Revenue’s myAccount service. You can read more in our document about changing or starting a new job.

Rules

If you are an employee, your social insurance contributions are deducted by your employer and collected by Revenue. If your social insurance contributions have not been paid you may lose entitlement to a social welfare benefit or the amount of your pension may be reduced.

If you have worked in another country, your social insurance record in that country may help you qualify for benefits in Ireland. You can find out about moving to Ireland and your social security entitlements.

Employer’s PRSI obligations

Your employer is responsible for deducting your social insurance contribution from your wages and paying it together with the employer’s contribution to the Revenue. The deduction is written on your pay slip. If the amount paid to Revenue is not correct the employer is responsible for making up the deficit.

From January 2019, under PAYE modernisation, employers have to report details of their employees' pay, income tax, PRSI and USC to Revenue every time they pay their employees. From mid-2019, employees will be able to log onto Revenue’s online services and view these details in real-time.

2018 - Employers will give each employee a P60 certificate for 2018 in early 2019. Your employer must give you a P60 (pdf) within 6 weeks of the end of each tax year.

2019 - You will not get a P60 from your employer, but instead you will be able to view an end of year statement online after 31 December 2019.

End of year statement

This is a statement of your pay and of the tax, USC and PRSI deducted by your employer during the year. It also records your Local Property Tax (LPT) deductions (if you choose to have the LPT deducted from your pay).

P45 abolished: Since 31 December 2018, your employer will no longer issue you with a form P45 when you leave a job. They will enter your leaving date when submitting details of your final pay and deductions to Revenue. The Department of Employment Affairs and Social Protection will no longer require a P45 for claims. You can view details of your ceased employment in Revenue’s myAccount service. This is done through the manage your tax service, which includes your pay and tax details. You can choose to print these employment details if you wish.

Employer not complying with PRSI obligations

Under the Social Welfare (Consolidation) Act 1993 the employer is obliged to register all employees for PRSI, pay the correct contributions, maintain accurate records for all employees and to produce these records when requested by social welfare inspectors. Failure to do so can result in penalties, prosecution or both.

Self-employment

If you are self-employed you are responsible for paying your social insurance contributions. As you are not employed the person for whom you are working is not your employer and is therefore not responsible for paying your social insurance contributions. The Code of Practice in determining Employment Status (pdf) contains criteria which can be used to clarify whether a person is employed or self-employed. The Scope Section of the Department of Employment Affairs and Social Protection makes the decision if it is not clear as to whether you are employed or self-employed.

How to apply

After 31 December 2019, an end of year statement will be available to you online using Revenue's myAccount service. You can request a paper version of the statement by contacting your local tax office.

You can request a copy of your social insurance record online. To check your social insurance record, you will need your PPS number. This number is a unique identification number which you need when dealing with State agencies.

Where to apply

Contact your tax office.

Page edited: 15 January 2019