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Since 1 January 2019 the use of P45s and P60s have been discontinued. For employees who have left employment and have had to chase their former employer for a P45, this will come as welcome news. This is part of the Revenue Commissioners PAYE modernisation process.
If youve ever left a job, you will have received a P45. This is an official form issued by your employer, containing all the details of your salary and how much tax youve paid so far in the tax year. In this guide, well give you the lowdown on everything you need to know about the P45 form.
When you stop working for an employer, they will normally give you a P45 form. This is a record of the pay you have earned and the tax thats been paid so far in the tax year. Youll need a P45 form to give to your new employer.
You will no longer receive a P45 from your employer. You can now view your pay and income tax deductions reported by your employer through the Manage your tax link in myAccount. The final payroll submission will include: your pay.
The Form P45 states the amount of pay you received to date, the amount of PAYE paid to date, income subject to USC to date, USC deducted to date, PRSI paid to date, the name of your last employer, etc.
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As part of PAYE modernisation, paper-based P45s and P60s were replaced with an online system. You no longer get a P60 at the end of the year. Instead, you can get an Employment Detail Summary through Revenues myAccount service.
From 1 January 2019, the P60 is abolished and replaced with an Employment Detail Summary, in line with PAYE Modernisation. From 2019 onwards, an Employment Detail Summary is available to employees through MyAccount.
A P45 form is a statement of your pay and deductions for the year up to the date you leave your job. For example, your P45 should list all of your wages and the deductions (taxes) that were taken out each month.
These are the P60 and P45. The P45 is used when employees change jobs and the P60 is used to summarise the employees tax information at the end of the tax year.
Since 1 January 2019 the use of P45s and P60s have been discontinued. For employees who have left employment and have had to chase their former employer for a P45, this will come as welcome news. This is part of the Revenue Commissioners PAYE modernisation process.

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