What is a payslip?
You have a right to get a payslip with every payment of your wages, either when you get paid or shortly after.
Your payslip is a written statement from your employer, showing your gross pay (that means your total earnings before tax), PRSI and other deductions.
You can get your payslip on paper or electronic format (for example, as an email attachment).
Your right to a payslip is in Section 4 of the Payment of Wages Act 1991.
Understanding your payslip
Your payslip is divided into different sections, and must include:
- Your gross pay (see table below)
- Any deductions from your pay
Your payslip may 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.
|PAYE||This is an income tax, which is deducted by your employer using Revenue’s ‘Pay As You Earn’ system.|
|PRSI EE||This is your ‘Pay
Related Social Insurance’ (also called your social insurance
‘EE’ means it is paid by the employee.
|PRSI ER||This is ‘Pay
Related Social Insurance’ (also called social insurance
‘ER’ means it is paid for you, by your employer.
|PRSI total||This is the total, combined amount of ‘Pay Related Social Insurance’ paid by you and your employer.|
|Insurable weeks||This is the number of weeks that your employment is liable for PRSI (social insurance) contributions.|
|USC||The Universal Social Charge is a tax you pay if your gross income is more than €13,000 a year.|
|Net pay||This is your total take-home pay, after all taxes and other payments are deducted.|
|Tax credits||Tax credits reduce the amount of tax you pay.|
|Standard rate cut-off point||This is the amount you can earn before you start paying the higher
rate of tax.
Learn more about how your income tax is calculated.
If you have any questions about your pay slip, you should contact the payroll section of your company.
Deductions from 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)
- It is set out in your contract, such as 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 are on strike
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 (or payment to the employer by the employee) is only allowed if:
- It is allowed by your contract
- It is fair and reasonable
- You get written notice of the deduction - a week's notice if the deduction is due to your mistake
- The amount of the deduction does is no more than the loss or cost of the service
- The deduction takes place within 6 months of the loss or cost taking place
Mistakes on your payslip
If you think your pay is wrong, try speaking informally to your former employer. Ask them to explain anything you do not understand on your payslip, or why you have not been paid.
Your employer is allowed to make a mistake or omission on your payslip, once they can show it was an accident or due to a clerical mistake.
If you have been overpaid or underpaid, your employer will usually recoup (redeem or take back) this overpayment in the next payroll.
If your employer does not give you a payslip, or they give you a payslip that is deliberately made-up or untrue, they are guilty of 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. This time limit can be extended for a further 6 months, but only where you had a reasonable cause which prevented you from bringing the complaint in the normal time limit.