As part of PAYE modernisation, P45s and P60s have been abolished and replaced with an online system.
From 2019 onwards, P60’s will no longer be issued at the end of the tax year. Instead, they have been replaced with an Employment Detail Summary.
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 chose 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.
Additionally, 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.
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