Your P45 and P60 certificates
At the end of each year, your employer gives you your P60 and if your employment ends, your employer must give you your P45. They contain 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. They are important documents, particularly as they are records of your PRSI contributions.
If you are changing job you must inform your new employer of your Personal Public Service Number (PPS number) as this will ensure that your combined social insurance contributions are recorded and that your entitlement to benefits is protected for the future.
As part of the PAYE modernisation project, from 1 January 2019 employers will have to report details of their employees' pay, income tax, PRSI and USC to Revenue every time they pay their employees. You can find detailed information about how these changes will effect employers and employees on revenue.ie.
There will be a number of changes to P45 and P60 forms from January 2019, see below.
- You will no longer receive a P45 when your employment ends; instead your employer will enter your leaving date when submitting details of your final pay and deductions to Revenue.
Note: The Department of Employment Affairs and Social Protection will no longer require a P45 for claims.
If you are an employee, your social insurance contributions are deducted by your employer and collected by Revenue. A record of the contributions you have paid is then sent to the Department of Employment Affairs and Social Protection. 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. Your employer keeps a record of the insurance contributions you make and is obliged to give you a P60 at the end of each year and a P45 if you leave the employment.
P45: If you leave your employment your employer must give you a P45 (pdf). This is a statement of your pay and the tax, Universal Social Charge (USC) and PRSI to date deducted by your employer. It is an important document and you need it if:
- You are changing job – to give to your new employer in order to avoid paying emergency tax
- You are unemployed – to claim a tax refund, to claim social welfare benefits
If your employer does not give you a P45 you should ask for it.
P60: Your employer must give you a P60 (pdf) within 6 weeks of the end of each tax year. It 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). The P60 is an important document. If you are claiming a benefit, you would send a copy of it to the Department of Employment Affairs and Social Protection as evidence of your paid PRSI contributions. If you are not working on 31 December you do not receive a P60 as you would have received a P45 when you ceased employment.
Employer not complying with PRSI obligations
If your employer does not issue you with a P60 or a P45 it may be that you have not been registered for PRSI by your employer. It also could be that you have been registered but your employer has not paid the PRSI contributions which are due or has not paid the correct amount. 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.
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
You have a legal right to see the record of your PRSI contributions which is kept by your employer. You also can ask your employer to give you a statement of your PRSI contributions once every 3 months. (Normally this is written as a deduction on your pay slip.)
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.
P45: If you are not given a P45 when you leave your job you should first ask your employer for it. If the employer does not supply it you should contact your tax office. Revenue will contact the employer and obtain your P45 for you. It must be provided to you in hard copy. If you have started a new job, Revenue will send you a new tax credit certificate so you will not have to pay emergency tax in your new job. If you have not been given your P45 and you think that your PRSI contributions have not been paid you should inform your local social welfare inspector by contacting your local Intreo Centre or Social Welfare Branch Office.
P60: If your employer does not give you a P60 at the end of each year you should contact your tax office. Revenue can contact your employer to obtain your P60 for you. Only an employer can issue a P60. It can be provided to you either in electronic format or in hard copy. However, Revenue can provide you with details of the pay and tax for the year in question as returned by your employer, which Revenue has on file.
Where to apply
Contact your tax office.