Your P45 and final pay: what you should get

Do you still get a P45 in Ireland?

No. Since 2019, you no longer receive a P45 when you leave a job. Your former employer records your details in Revenue’s online system instead. You can see them through myAccount on revenue.ie.

The P60 has gone too. At the end of the year, you get an Employment Detail Summary in myAccount. It shows the pay, income tax, PRSI and USC your employer reported.

So if your employer says “there is no P45”, that is normal. What matters is that your final pay is right, and that your employer has reported it.

What to do instead of asking for a P45

• Check myAccount. Look at the pay and tax your former employer reported for the job you left.
• Starting a new job? Give your new employer your PPS number. Your new employer usually registers the job. If it is not registered, you can add it yourself in myAccount, under “Add Job or Pension Details”. Otherwise, Emergency Tax may be deducted.
• Need proof of your dates? Ask your former employer for a short letter confirming your start date and last day. Keep your final payslip.

What should your final pay include?

Your final pay can have several parts. Most of them are “wages” under the Payment of Wages Act, which includes holiday pay and pay in lieu of notice Payment of Wages Act 1991, s.1(1).

Part	When it is due	Rule
Wages up to your last day	Always	Your contract
Annual leave not taken	Always, for leave earned and not taken	OWTA 1997, s.23(1)
One extra day’s pay	If you leave in the week ending the day before a public holiday, and worked the 4 weeks before	OWTA 1997, s.23(2)
Notice not worked	If your employer ended your job with too little notice, or paid you instead of notice	Minimum Notice Act 1973, s.4 and s.7
Statutory redundancy	If your job was made redundant, or a fixed-term contract was not renewed, and you have 104 weeks’ service	Paid separately, tax-free

Statutory redundancy is not “wages” under the Act. It follows its own rules and time limits. See statutory redundancy in Ireland.

If you resigned, or were dismissed for misconduct, there is usually no notice pay line. If you resigned, it is you who owes notice.

Your final payslip: what must it show?

Your employer must give you a written statement with each payment. It must clearly show your gross wages and the nature and amount of each deduction Payment of Wages Act 1991, s.4.

Deductions are allowed only when a law requires them (such as tax), when your contract allows them, or when you agreed in writing beforehand s.5(1). If your employer pays less than the wages properly due, the shortfall is treated as a deduction, unless it is a calculation error s.5(6).

When should final pay be paid?

We have not found a rule in the legislation that sets a separate date for final pay. In practice, it is usually paid on your next normal pay day. Do not wait long if nothing arrives: the time limit for a WRC complaint is already running.

Worked example: checking Aoife’s final pay

Aoife’s job was made redundant. She worked her 4 weeks’ notice and her last day was Friday 23 October 2026. She earned €850 gross for a 5-day week, so a day’s pay is €170. Monday 26 October 2026 was a public holiday. She had taken 5 days of annual leave since 1 April.

Her final payslip shows €800.00 of holiday pay and nothing for the public holiday.

Line	Due	Received	Missing
Annual leave: 6.77 days × €170	€1,150.90	€800.00	€350.90
Public holiday of 26 October	€170.00	€0.00	€170.00
Notice	Worked in full	—	€0.00
Total missing from final pay			€520.90
Statutory redundancy, paid separately	€9,744.00	€0.00	€9,744.00

Her leave figure: her leave year started on 1 April. She earned 11.77 days under the most favourable method, 8% of hours worked. She had taken 5, which leaves 6.77 days. For the methods, see annual leave and holiday pay when you leave a job. For the public holiday rule, see public holiday pay when you leave.

All these figures are gross, before tax and PRSI. Our check does not calculate tax.

Something is missing: what can you do?

1. Check your inputs. Dates, days taken, weekly pay. Most differences come from one of these.
2. Ask your employer in writing. Set out each missing line, how you calculated it and the total, and ask for payment by a set date, such as 14 days.
3. Complain to the WRC if needed. A complaint about unpaid wages, holiday pay, a public holiday or notice must usually be made within 6 months of the breach, or up to 12 months if the WRC accepts a reasonable cause for the delay Workplace Relations Act 2015, s.41(6) and (8).

When exactly the 6 months start for final pay is not settled. To be safe, count from your last day. For Aoife, that gives 22 April 2027, and a suggested filing date of 12 April 2027. Writing to your employer does not stop this clock. For unpaid redundancy, the rules differ: see your employer won’t pay statutory redundancy.

For the tax on each part of your final pay, see is redundancy pay taxed in Ireland?

Your next steps

1. Check, free. Use the final pay check to compare each line of your final payslip with what is due, and see your time limits.
2. Claim in writing. If wages, notice, leave or a public holiday are missing, you can prepare a final pay claim letter to your employer yourself (€9, or €19 with a dated follow-up letter and reminders). Unpaid statutory redundancy has its own redundancy claim letter.
3. The next step. If your employer still does not pay, you make a complaint to the WRC online yourself. A free preparation sheet, available from the check’s results without any purchase, lists what the online form asks for. See making a WRC complaint online.

Free help is also available from Citizens Information, the WRC’s information service, a trade union or a solicitor.