Your employer may prefer to pay your wages on a weekly or monthly basis. Regardless of how you’re paid, it’s likely your employer will send you a payslip when money is transferred into your account. We've explained the various terms that you'll see on your payslip below.
1. PPS Number
Your Personal Public Service (PPS) number is a unique identifier which is used for:
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tax purposes
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when you need to access social welfare benefits
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and for public services and information in Ireland
2. PRSI Class
Your PRSI Class is dictated by your employment and influences the amount of PRSI contributions you pay. There are 11 different classes. See a list of classes here.
3. Weekly/monthly cut-off
The amount you earn each time you’re paid before you pay the higher rate of tax. Every time you’re paid, you pay tax at the standard rate up to your standard rate cut-off point.
4. PAYE
Pay As You Earn (PAYE) is a system of deducting income tax, PRSI, and USC from your income.
5. Tax Credit
Every person is entitled to tax credits. These credits differ from person to person and are based on personal circumstances. Your tax credits are allocated each year and tax is calculated as a percentage of your income.
Tax credits are deducted from this to leave the amount of tax you’ll pay. Any unused credits are forwarded to your next pay period(s), so the tax credit will reduce your tax by the amount of the credit.
6. PRSI
Most employees in Ireland need to contribute Pay Related Social Insurance (PRSI). These deductions go towards Social Welfare benefits and pensions. How much you pay depends on your job, earnings, and PRSI class.
7. USC
If you earn more than €13,000 per year (gross) in 2023, you’ll pay the Universal Social Charge (USC).
8. Gross Pay
Gross Pay is the total amount you’re paid before any deductions are made.
9. Net Pay
Here you’ll find the total amount you’re paid after tax, PRSI, and other deductions.
10. Deductions
The total amount of money deducted in that pay period.
| Company name | Your employer’s name |
| Current period | Indicates this payslip is for this pay period. |
| Emp name | Your name goes here |
| Frequency | How often you get paid. So, for example, M = Monthly, W = Weekly, F = Fortnightly, 4 = Four-Weekly, B = Bi-Monthly |
| Pps no | Your Personal Public Service Number |
| Emp no | If you have an employee number you can find it here |
| Dept | Department you work in will be detailed here |
| Cost | Details of the cost centre allocated to you by your employer |
| Pay period | Pay period the payment relates to. If you’re paid monthly the number 2 will indicate February. If you’re paid weekly, 2 will indicate the second working week of the year |
| Pay date | Date you would receive the net pay in your account is outlined here |
| T/N/G |
T =Taxable payment or deduction. N = net payment or deduction. G = gross deduction |
| Other deductions | These are voluntary contributions |
| Pension | Pension contributions you made |
| AVC | Additional Voluntary Contributions towards pension |
| Health | Health insurance contribution for dependents |
| Summary of pay | A Summary of your pay for this period |
| Gross pay | Total taxable income for this period |
| Total deds | Total deductions for this period. Statutory and Voluntary Contributions |
| Non-tax adj | Details of Non Taxable Adjustments |
| Rounding | If any rounding was carried out it will be detailed here |
| Net pay | Amount you’ll receive after paying all statutory taxes and voluntary contributions |
| Pay method | The way you get paid. PayPath directly to your bank or by Cheque |
| Cumulative details | This sections outlines your year-to-date earnings and tax allowance summary |
| Non-tax deds | Pension/PRSA and other gross deduction contributions this year |
| Taxable pay | Taxable earnings in the current year |
| Tax credit | Personal Tax Credit used this year |
| Std. Cut-off | Standard Rate Cut-Off Point used this year |
| Tax paid | Tax paid (PAYE) so far this year |
| Tax/PRSI Details | Tax Status and PRSI Contribution details |
| Tax code | Tax code used to calculate your PAYE tax. N = Normal/Cumulative Basis, W = Week 1/Month 1 Basis, E = Emergency Basis |
| Emr st period | Indicates if you started on emergency tax basis this year |
| Tax Credit Tp | Personal Tax Credit's value applied |
| Pay rel code | PRSI Class at which PRSI is calculated |
| Total ins weeks | Total number of insurable weeks to date you’ve been in this employment from start of the year |
| Comments | Outlines details of employer contributions |
| Emp'er PRSI per | Employer PRSI Contribution this period |
| Emp'er PRSI td | Employer PRSI Contribution for the year to date |
| Tp pener | Amount of Employer Pension/PRSA Contribution this period |
| Ty pener | Amount of Employer Pension/PRSA Contribution paid in the tax year |
| Bik ytd | Details of Benefit in Kind paid this year |
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