A P60 (End of Year Certificate) is a statement issued to taxpayers at the end of a tax year. It is important that you do not lose the P60 form issued to you, as it forms a vital part of the proof that tax has been paid. In Ireland, it details a taxpayer's taxable income and deductions made by PAYE, PRSI (if applicable) and Universal Social Charge for that year.
It is your certificate of pay, tax and Irish Social Insurance contributions for the year ended 31st December 2017.


Top portion – this part of the P60 contains your personal details i.e. your name, address, PPS number, tax credit and rate band information.

Again. It is important to remember that the tax credit and band here is merely a summary of what has been applied via the payroll. Also, it is important to look into this top section of the P60 to confirm which year the P60 relates to. This information is found at the very top of the P60.

Section A – this part of the P60 confirms your gross taxable pay for the year. The figure here will be after the deduction of any pension contributions you will have made via the payroll. This may explain any difference when you compare this figure to the gross pay per your contract. If you changed employment during the year your pay details in this section will be subdivided into the salary paid to you by your previous employer (s) and that paid to you by your current employer. Also included will be any taxable Illness Benefits payments received.

Section B – this part of the P60 confirms the total tax deducted in the year. Again, if you changed employment during the year the tax paid details will be subdivided into that paid in your previous employment (s) and that paid in your current employment. Thus giving a total summary for the year.

Section C – this section confirms the amount of Local Property Tax (LPT) deducted in the current employment via payroll during the tax year.

This section does not record any LPT payments made through any mechanism other than payroll – so you shouldn’t expect to see any direct debit payments recorded here. This figure will appear as 0.00 unless you have elected (or your employer has been mandated) to pay LPT in this way. (Ireland Only)

Section D – This section confirms the amount of pay subject to USC in this and previous employments in the year. This figure may not be the same as the amount of pay subject to tax, as it will be prior to the deduction of pension contributions.

Section E – This section confirms the amount of USC deducted from you in this employment and previous employments.

Section F – This part of the P60 provides details of the PRSI paid in your current employment. This section is different to the last two sections in that PRSI paid in previous employments is not recorded here. The first item in this section is the employee PRSI for the year i.e. the PRSI that was actually deducted from your salary.