Starting or leaving employment (P45)

Completing the Universal Social Charge (USC) and Pay Related Social Insurance (PRSI) sections 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.

Universal Social Charge (USC) section

Weekly or monthly USC cut-off point 1, 2 and 3

Enter the amount shown on your employee's recent Tax Credit Certificate (P2C) or previous employer's P45.

Part (d): Total gross pay for USC purposes and USC deducted from 1 January to date of cessation

Enter the gross pay amount used to calculate the amount of USC due. This calculation should be from 1 January to the date they left your employment.

Total USC deducted

Enter the total amount of USC deducted from your employee from 1 January to the date they left your employment.

Part (e): If employment started since 1 January

Enter the gross pay for USC purposes and USC deducted or refunded for this period of employment.

Gross pay for USC purposes

You should only complete this part if the latest employment started after 1 January.

USC deducted or refunded

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

Mark the box with an 'x' if the tax figure at section (f) was refunded to your employee.

USC exemption (as per P2C)

Mark the box with an 'x' if the employee was exempted from paying USC at date of leaving. You can only apply USC exemption if it is stated on the employee's Tax Credit Certificate (P2C).

PRSI section

For this section, 'this employment' means the latest period of employment.

Total PRSI

Enter the total amount of PRSI paid during this period of employment only. This includes your employee's share plus your share.

Employee's share

Enter the amount of PRSI deducted from your employee in this period of employment only.

PRSI Exemption

Mark the box with an 'x' if the employee was exempted from paying PRSI at date of leaving.

Next: Filing a P45 and dates of payment for the P45 supplement