Employment Detail Summary (formerly P60)
- What is my Employment Detail Summary?
- How do I get my Employment Detail Summary?
- Using your Employment Detail Summary as proof of income
- What happens if my employer doesn’t pay tax or PRSI contributions?
- What if the information in my Employment Detail Summary is wrong?
- Further information
What is my Employment Detail Summary?
As part of PAYE modernisation, paper-based P45s and P60s were replaced with an online system.
You no longer get a P60 at the end of the year. Instead, you can get an Employment Detail Summary through Revenue’s myAccount service.
An Employment Detail Summary contains details of your pay as well as the income tax, PRSI and Universal Social Charge (USC) that has been deducted by your employer and paid to Revenue.
Your Employment Detail Summary also records your Local Property Tax (LPT) deductions, if you choose to have the LPT deducted from your pay.
It is important to remember that the Employment Detail Summary is not a statement of the tax you actually paid. It summarises deductions paid to Revenue by your employer or pension provider. You may have other tax liabilities that are not listed.
Your employer does not include non-statutory deductions, such as union subscriptions or payments to your credit union in the report to Revenue. Therefore, you cannot view these deductions on your Employment Detail Summary in myAccount.
How do I get my Employment Detail Summary?
You can log into myAccount, and view your Employment Detail Summary (formerly a P60) of your pay and income tax deductions for each of your jobs or pensions.
To view your Employment Detail Summary, you must follow these steps:
- Sign in to myAccount
- Click on ‘Review your tax 2018-2021’ link in the ‘PAYE Services’ section
- Select the specific year folder from the ‘Tax year’ dropdown list
- Click 'View' to view the Employment Detail Summary
Your 2021 statement is available through myAccount since January 2022. You can get your 2022 statement in January 2023.
What if I don’t have myAccount?
You can register with Revenue's myAccount service. Once you are registered, you can access myAccount on revenue.ie.
Unless you are exempt from using Revenue’s online services, you must register with myAccount to access your Employment Detail Summary. If you have been granted an exemption, you can contact your local tax office by phone or in writing and request your Employment Detail Summary. A printout will be posted to your home address.
Using your Employment Detail Summary as proof of income
You can also create a PDF version of your Employment Detail Summary if you need a document with a summary of your pay and tax details as proof of income.
To create a PDF of your Employment Detail Summary, follow these steps:
- Sign in to myAccount
- Click on ‘Review your tax 2018-2021’ link in the ‘PAYE Services’ section
- Select the specific year folder from the ‘Tax year’ dropdown list
- Click 'View' to view the Employment Detail Summary
- In your Employment Detail Summary select ‘Create document’
- If successful, a pop-up window will appear confirming that your Employment Detail Summary document has been created
- If you want to view, print or save the Employment Detail Summary PDF document, select the ‘My Documents’ button
- In ‘My Documents’ click ‘View PDF’ beside Employment Detail Summary
You can save the PDF to your device and print it off. You can use it in the same way as the Form P60. For example, as proof of income to a third party.
What happens if my employer doesn’t pay tax or PRSI contributions?
By law, your employer must:
- Register all employees for PRSI
- Pay the correct contributions
- Keep accurate records for all employees
- Produce these records when requested by a social welfare inspector
An employer who fails to do any of the above can be subject to penalties, prosecution or both. These rules are set out in the Social Welfare (Consolidation) Act 1993.
If your employer does not deduct tax from your pay, you should speak with them first. If this continues, you should contact Revenue.
What if the information in my Employment Detail Summary is wrong?
If you think that any of the information in your Employment Detail Summary is wrong, contact your employer or pension provider directly to have it corrected.
You can view each payroll submission by selecting 'View job/pension details' in your Employment Detail Summary in myAccount – follow the steps as set out above.
Further information
You can visit revenue.ie for more information.