End of year certificate (P60)

A P60 is a certificate of your employee’s annual pay and deductions. It contains details of their total pay and the Pay As You Earn (PAYE), Pay Related social Insurance (PRSI), Universal Social Charge (USC) and Local Property Tax (LPT) deducted during the year. You should copy this from their payroll record.

At the end of each year, you must give each of your employees who were in employment on 31 December, a P60. It should be issued between 1 January and 15 February.

In some cases your employee may require a statement of the amount of pay earned in the year rather than the amount actually paid. This should be given separately.

An employee may have been in employment on 31 December and left on that day. In this case they should be given a Form P45 and a Form P60. If they left before 31 December they should not get a P60.

Completing the P60 pay and tax figures

Your employee may have worked for you for more than one period during the year. In this case you must enter the pay figure for the latest period at Section (A) 3 of the form.