An Employer in Ireland is obliged to provide each employee with a written statement of wages (payslip) with each wage payment. The statement must be provided with every payment of your wages, except in cases of credit transfer where it must be provided to the employee as soon as possible following the credit transfer. The payslip must show:
The gross amount of wages payable (total earnings before tax), and
The nature and amount of any deductions from the gross amount (tax, USC, PRSI and other deductions).
The employer is obliged to treat the information contained in the payslip as confidential.
It is a legal requirement that the employer provides an employee with a payslip either in a paper or electronic format. If the payslip is given in an electronic formt:
The information being readily accessible to the person to whom it is issued, and
The person who is in receipt of the information consents to it being given in electronic form.
If your payslip contains an error or omission, it is still regarded as a valid statement of wages, provided that it can be shown that the error or omission was due to a clerical mistake, or that it was made accidentally and in good faith. Of course, the mistake must be rectified as soon as possible.
Your payslip may also include:
Your personal information, such as your name and PPS number
Your employer’s name and registration number
The pay period (for example, ‘Month 9’ or ‘September’)
A summary of your total pay for the year so far (‘cumulative’ pay)
Your tax credits and cut-off point
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