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
The following deductions from your pay by your employer are allowed when:
- 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 Workplace Relations Customer Services using the new single complaint form (pdf) and guidance notes (pdf). A complaint must be brought within 6 months of the date of the deduction. The time limit may be extended 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 as above. Further information is available in this explanatory booklet on the Payment of Wages Act 1991 (pdf) or from Workplace Relations Customer Services - see 'Where to apply' below.
Where to apply
Workplace Relations Customer Services
(formerly Information Services of the National Employment Rights Authority)
Department of Jobs, Enterprise and Innovation
O'Brien Road
Carlow
Ireland
Opening Hours: Mon. to Fri. 9.30am to 5pm
Tel: (059) 917 8990
Locall: 1890 80 80 90
Homepage: http://www.workplacerelations.ie/en/
Related Documents
- 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. - Rights of young workers
There are important rules in place in Ireland governing the employment of children and young people. Find out about the rights of employees and obligations on employers. - Minimum rates of pay
Under the National Minimum Wage Act 2000 most employees are entitled to a minimum wage.
Contact Us
If you have a question relating to this topic you can contact the Citizens Information Phone Service on 0761 07 4000 (Monday to Friday, 9am to 9pm) or you can visit your local Citizens Information Centre.