Transition from 2019 to 2020

Changes for employees

Employment Detail Summary

You are no longer obliged to provide a P60 for your employees. Instead employees will be able to access an Employment Detail Summary for 2019 and subsequent years in ‘PAYE Services’ on myAccount

This Employment Detail Summary will contain income and deduction details from each of the employee’s employment(s) or pension(s) for 2019. It will be available in January 2020. Employees can download or print the document and use it as proof of income where required.

Preliminary End of Year Statement and Statement of Liability

Employees will also have access to a Preliminary End of Year Statement through myAccount. The statement is based on income and statutory deductions reported by their employer(s) or pension provider. It will indicate whether the correct amount of tax has been paid for each year. The 2019 statement will be available from mid-January 2020.

In order to obtain a final Statement of Liability (formerly P21) employees must complete an Income Tax Return.

It is important to ensure the quality of the data you submit to Revenue. This information is included in your employee’s Employment Detail Summary, Preliminary End of Year Statement and their Statement of Liability. It can also be used as proof of income for third parties.