When an employment ends

When an employee leaves their employment

The employer must include the date of leaving on the final payroll submission if an employee:

  • leaves their job
  • takes a career break
  • or
  • dies while in employment.

This notifies Revenue that the employee has ceased employment.

It is important that the employer includes the date of leaving on the final payroll submission. This ensures that any new employer will receive the correct details on the Revenue Payroll Notification (RPN) issued to them. The details include:

Next: Calculating tax when an employee leaves

Published: 22 December 2025 Print this page

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