Transition from 2024 to 2025

Changes for employees

Employment Detail Summary

Employees will be able to access an Employment Detail Summary for 2024 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 2024. It will be available in January 2025. 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 on 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 2024 statement will be available from mid-January 2025.

In order to obtain a final Statement of Liability employees must complete an Income Tax Return. They can do this on myAccount.

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