Forms P45 and P60

Information

Your employer is responsible for deducting your income tax and your social insurance contribution from your wages and paying it together with the employer’s contribution to the Revenue. These deductions are written on your payslip. Your social insurance contributions are referred to as PRSI (Pay Related Social Insurance). Forms P45 and P60 are records of your social insurance contributions and of the tax deducted from you. They are very important for social welfare benefits you may need while unemployed and to reclaim tax if you are eligible.

Form P45

If you leave your employment your employer must give you a P45. This is a statement of your pay, and the tax, Universal Social Charge (USC) and PRSI deducted to date by your employer. If you are unemployed you need this document in order to claim a tax refund and social welfare benefits. If your employer does not give you a P45 you should ask for it – see ‘How to apply’ below.

A sample image of a P45 can be found on the Revenue Commissioners website.

Form P60

At the end of each tax year your employer must give you a P60 which is a statement of your pay and of the tax, USC and PRSI deducted by your employer during the year. If you need to claim a benefit you would send the second part to the Department of Social Protection as evidence of your paid PRSI contributions.

A sample image of a P60 can be found on the Revenue Commissioners website.

How to apply

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 local tax office – see ‘Where to apply’ below. Revenue will contact your employer and obtain your P45 for you. 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 social welfare office or the Scope section of the Department of Social Protection.

If your employer does not give you a P60 at the end of each year you should contact your local tax office.

Where to apply

Contact your local tax office.

Scope Section
Department of Social Protection
Oisin House
212-213 Pearse Street
Dublin 2
IRELAND
Tel: +353 (0)1 7043000

Last Updated: 21/3/2012

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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 8pm) or you can visit your local Citizens Information Centre.

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