Employment Detail Summary (formerly P60)

Introduction

As part of PAYE modernisation, P45s and P60s have been abolished and replaced with an online system.

For the year 2019 and in future, you no longer get a P60 at the end of the year. Instead, an Employment Detail Summary will be available to you through Revenue’s myAccount service.

An Employment Detail Summary contains 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. It also records your Local Property Tax (LPT) deductions (if you choose to have the LPT deducted from your pay).

It is based on information given to Revenue by your employer. You may have other tax liabilities that are not listed.

Since 2019 you will no longer get a P45 when you leave a job. Instead, your employer will enter your leaving date and details of your final pay and deductions into Revenue’s online system and you can access these details through Revenue’s myAccount service - see 'Leaving a job' below.

If you need to set up an online account with Revenue, you can find out more in our document on Online services for PAYE taxpayers - see 'How to apply' below.

Employment detail summary (formerly a P60)

Since 1 January 2020, you can now log onto myAccount, and view an Employment Detail Summary (formerly a P60) of the pay and income tax deductions for 2019 that your employer or pension provider has reported to Revenue.

To do this you must register with Revenue's myAccount Service. Once you are registered, you can access myAccount on revenue.ie or on mobile and tablet devices using Revenue’s RevApp. You can find out more in our document on Online services for PAYE taxpayers.

This summary contains your pay and statutory deductions for the year as reported by your employer or pension provider. You can create a document to view or print if required. The document can be used as proof of income where required by third parties. You can check that tax, PRSI, USC and LPT (if paid from your salary) have been correctly deducted and reported by your employer. Your employer does not include non-statutory deductions, such as union subscriptions or payments to your credit union in the report to Revenue. Therefore, you cannot view these deductions in myAccount.

Leaving a job

Since 1 January 2019, your employer no longer has to give you a form P45 when you leave a job. Instead, they enter your leaving date when submitting details of your final pay and deductions to Revenue. The Department of Employment Affairs and Social Protection no longer require a P45 for claims. You can view details of your ceased employment in Revenue’s myAccount service. This is done through the Manage your tax service, which includes your pay and tax details. You can choose to print these employment details if you wish. You can read more in our document about changing or starting a new job.

What happens if my employer doesn’t pay tax or PRSI contributions

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 your employer does not deduct tax from your wages, you should speak with your employer first, if this continues, you should contact Revenue.

How to apply

An Employment Detail Summary is available to you online using Revenue's myAccount service. If you need to set up an online account with Revenue you can find out more in our document on Online services for PAYE taxpayers. You can also visit revenue.ie for more information. If you need help, you can watch a step-by-step video on how to view your pay and tax details.

Where to apply

Visit Revenue's myAccount service.

Page edited: 15 January 2020