Starting or leaving employment (P45)

Completing the Pay As You Earn (PAYE) section of the P45

Note

The information on this page refers to employments that ceased on or before 31 December 2018.

You are not required to issue a P45 for employments which cease after 31 December 2018. For current requirements, see Employer obligations post 1 January 2019. .

Part (a): Total pay and tax deducted from 1 January to date of cessation

Total pay

Enter all pay received by your employee from 1 January to the date they left your employment. These details are for the current year only.

Total tax deducted

Enter the total amount of tax deducted from 1 January to date they left your employment. These details are for the current year only.

Part (b): If employment started since 1 January

Enter details of the pay and tax deducted for this period of employment only.

Pay (this employment)

You should only complete this part if your employee’s latest period of employment started since 1 January. Enter all pay received by your employee from their start date to the date they left your employment.

Tax deducted or tax refunded

Enter the amount of tax deducted or tax refunded to your employee in the latest period of employment. The tax figure you enter should not include brackets or a minus sign.

Mark the box with an ‘X’ if the tax figure at section (b) was refunded to your employee.

Part (c): Lump sum payment

You may have given your employee a lump sum payment when they left your employment. If so, enter the taxable amount here. This figure should also be included in the pay figure(s) at sections (a) and, or (b) above.

Next: Completing the Universal Social Charge (USC) and Pay Related Social Insurance (PRSI) sections of the P45