Starting or leaving employment (P45)

Filing a P45 and dates of payment for the P45 supplement

Filing a P45

You can file a P45 through the Revenue Online Service (ROS). If you are a ROS user, you must file all P45s for your employees using ROS.

If you are a non-ROS user you can complete a paper Form P45. Paper Forms P45 and P45 Supplement can be requested from Revenue's Forms Ordering Service.

Dates of payment for the P45 supplement

You might give your employee an additional payment that was not included on their original P45. If so, you must complete a P45 supplement form and file it in the same way as the P45.

Payments made after date of cessation and before following 1 January

A payment made after the date of cessation that is not included in a P45 should be dealt with for tax and Universal Social Charge (USC) purposes in the following way:

• If the employer has a Tax Credit Certificate (P2C) they must deduct tax and USC on the arrears by reference to the former employee’s tax credits and tax and USC cut-off points. This should be done as though the payment is being made on the date the employee ceased to be employed.
• If the employer does not have a P2C the emergency basis of tax and USC deduction should be applied to the arrears.

The Pay As You Earn (PAYE), USC and Pay Related Social Insurance (PRSI) entries should be made on the payroll record for the Income Tax week or month in which payment is made. A P45 supplement should be completed and sent to the employee's Revenue office immediately.

Payments made after 31 December where the employee left before that date

A former employee might receive a payment of arrears in a year following the date of leaving. The emergency basis of tax and USC deduction should be applied to these arrears.

PAYE and PRSI entries should be made for the Income Tax week or month in which payment is made. A P45 supplement should be completed and sent to the employee’s Revenue Office immediately.

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