When an employment ends
When an employee retires
The information on this page refers to your current obligations. For your obligations before 1 January 2019, please see the Employers Guide to PAYE.
If your employee retires you must not notify Revenue that employment has ceased if you:
- are paying them a pension
- have the same registration number for current and pensioned employees.
The pension should be included on the next payroll submission, and tax and Universal Social Charge (USC) must continue to be deducted or refunded. There may be a change to the Pay Related Social Insurance (PRSI) class used.
Your employee might retire on a pension that is paid by:
- you but with a separate registration number
- a trust fund or life assurance company.
In this case, you must notify Revenue by including the cessation date on the payroll submission as normal when your employee leaves.
Your employee may retire at an age when they might be entitled to claim Jobseeker's Benefit from the Department of Employment Affairs and Social Protection (DEASP). If so, you should give your employee a letter with the information you would normally enter on the final payroll submission. Your employee can give this to their social welfare office.
Next: Claiming the increased basic lump sum exemption