Starting or leaving employment (P45)


A P45 is a statement of your employee’s pay and deductions for the year up to the date they leave your employment. The deductions in the statement will cover any Pay As You Earn (PAYE), Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) that was deducted.

You should complete a P45 when your employee:

  • leaves your employment
  • is granted a career break
  • dies while in your employment.

Only one P45 should be issued to your employee when they leave. You must not provide an employee with copies of their P45. If they lose their P45, you may give them a letter showing all the information contained in the P45. If the employee has died while in your employment you should send all four parts to Revenue.

You might give your employee an additional payment that was not included on the P45. If you do, you must complete a P45 supplement form. Any payments that you submitted in the original P45 do not need to be included in the P45 supplement.

Next: Completing the general details section of the P45