Starting or leaving employment (P45)

Completing the general details section of the P45


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.

Why are there four parts to a P45?

Each part of the P45 serves a separate purpose.

You must submit Part 1 to Revenue immediately after your employee leaves your employment. If you delay in sending Part 1, your employee’s previous pay and tax record is incomplete. They will be taxed on a week 1 basis in a future job until we receive this.

Any new employee should give their P45 Parts 2 and 3 to you. You keep Part 2 for your records. You must submit Part 3 to Revenue to request a Tax Credit Certificate (P2C) for a new employee.

An employee uses Part 4 if they wish to claim Jobseeker’s Benefit  from the Department of Employment Affairs and Social Protection (DEASP).

All four parts of the P45 must be sent to Revenue if your employee dies.

Date of commencement

Complete this part if your employee started working for you after 1 January of the current year.

They may have worked for you for more than one period in the current year. If so, you should input the most recent start date.

Weekly or monthly tax credits, standard rate cut-off point

Enter the tax credits and standard rate cut-off point amounts. This will depend on how your employee was taxed on the date they left:

  • cumulative basis or week 1 or month 1 basis – enter the amount shown on their latest tax credit certificate
  • temporary basis – enter the amount shown on their P45
  • emergency basis – enter the total tax credits and tax cut-off points applied to their pay to date.

Select the pay frequency that applied at date of leaving, enter:

  • ‘0’ if weekly paid,
  • ‘1’ if fortnightly paid,
  • ‘2’ if monthly paid,
  • ‘3’ if four-weekly paid
  • ‘4’ if paid on an 'other' pay frequency.    

Enter the pay period number that your employee left your employment.

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