What is a payslip?
Your payslip is a written statement from your employer, showing your gross pay (that means your total earnings before tax), PRSI and other deductions.
Your employer must give you a payslip every time they pay you, either when you get paid or shortly after.
Your employer can choose whether they give printed or electronic (online) payslips.
Your payslip can be used as proof of your earnings, tax paid and any pension contributions.
Your right to a payslip is in Section 4 of the Payment of Wages Act 1991.
Understanding your payslip
Your payslip must show:
- Your gross pay (see table below)
- Any deductions from your pay
Your payslip can also include:
- Your personal information, such as your name and PPS number
- Your employer’s name and registration number
- The pay period (for example, ‘Month 6’ or ‘June’)
- A summary of your total pay for the year so far (‘cumulative’ pay)
- Your tax credits and cut-off point
The table below explains some of the terms on your payslip:
|Terms on your payslip:||What it means:|
|Basic pay||Your basic salary not including extra payment types (for example, overtime).|
|Gross pay||Your total pay before any money is deducted (such as tax or pension contributions).
Total pay is your basic salary and any shift premium, overtime, commission or bonus.
|Insurable weeks||The number of weeks that your employment is liable for PRSI (social insurance) contributions.|
|Net pay||Your total take-home pay, after all taxes and other payments are deducted.|
|PAYE||An income tax, deducted by your employer using Revenue’s ‘Pay As You Earn’ system.|
|PRSI EE||Your ‘Pay Related Social Insurance’ (also called your social insurance contributions).
‘EE’ means it is paid by the employee.
|PRSI ER||Your ‘Pay Related Social Insurance’ (also called social insurance contributions).
‘ER’ means it is paid for you, by your employer.
|PRSI total||The total, combined amount of ‘Pay Related Social Insurance’ paid by you and your employer.|
|Standard rate cut-off point||The amount you can earn before you start paying the higher rate of tax.
Learn more about how your income tax is calculated.
|Tax credits||Tax credits reduce the amount of tax you pay.|
|USC||The Universal Social Charge is a tax you pay if your gross income is more than €13,000 a year.|
If you have any questions about your pay slip, you should contact the payroll section of your company.
Deductions from your pay
Your employer is allowed to deduct money from your wages if:
- The deduction is required by law, such as tax (PAYE) and social insurance (PRSI)
- Your contract says they can, for example, your occupational pension contributions
- They are taking back an overpayment of wages or expenses
- You have given your written consent, for example, for a trade union subscription
- They are required by a court order, for example, an ‘attachment of earnings order’ in a family law case
- You have not worked due to strike or industrial action
Deductions for uniforms or employee errors
Some employers deduct pay if they supply you with a service as part of the job, for example, a uniform. They may also deduct pay if they suffer a loss because of something that is your fault, such as a breakage or till shortage.
In these cases, a deduction is only allowed if:
- Your contract says they can
- It is fair and reasonable
- You get written notice it must be at least a week's notice if it is due to your mistake
- The deduction is no more than the loss or cost of the service
- The deduction takes place within 6 months of the loss or cost
Mistakes on your payslip
If you think your pay is wrong, speak to your employer first to try to sort out the problem informally. Ask them to explain anything you don’t understand on your payslip, or why you have not been paid.
Your employer is allowed to make a mistake or forget to include something on your payslip, once they can show it was unintentional or because of an administrative error.
If you have been overpaid by mistake, your employer will usually take back the extra money in your next payment.
If your employer does not give you a payslip, or they give you a payslip that is intentionally made-up or false, they have committed an offence and can get a fixed payment notice.
How to make a complaint
You must make your complaint within 6 months of the date of the deduction. The time limit can be extended for a further 6 months, but only if there is a reasonable cause for the delay.