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End of Employment Check (Ireland)

Ireland scrapped the P45 in 2019. Use this tool to estimate any in-year PAYE refund and find out what your next employer actually needs from you.

Region: Ireland (en-IE). Currency: EUR. Rules: Revenue 2026.

IE 2026 Revenue rules. Citations link to revenue.ie and citizensinformation.ie.
This tool provides educational guidance, not regulated tax or financial advice. Final answers come from Revenue myAccount, your employer's payroll, or a qualified tax adviser registered with Revenue. PayslipIQ does not store your payslip data.

What replaced the P45 in Ireland

If you have just left a job in Ireland and are waiting for a P45, you will be waiting forever. The P45 was abolished on 1 January 2019 when Revenue's PAYE Modernisation programme went live. The old paper certificate, which an employer had to hand to a leaver showing pay and tax to date, is no longer issued and has no legal status.

What employers report instead

Under PAYE Modernisation, every employer files a Revenue Payroll Submission (RPS) on or before each payday. When you leave, the employer simply enters your cessation date on the final RPS for that employment. There is no separate certificate; the cessation flag in the payroll submission is the official notification.

How the new system works

  1. On your last payday the employer submits an RPS through their payroll software via Revenue Online Service (ROS), marking the cessation date and any final pay (including holiday pay, statutory redundancy or pay in lieu of notice).
  2. Revenue updates your live employment record within hours.
  3. When you start a new job, your new employer requests a fresh Revenue Payroll Notification (RPN). Because Revenue already knows the previous employment ended, the new RPN issues with the correct cumulative pay, tax and USC figures, and full year-to-date credits and rate band.
  4. You do not need to give the new employer any paperwork - only your PPS number and start date.

How an employee sees the change

You can verify the cessation has been recorded by signing in to myAccount at revenue.ie and opening your Employment Detail Summary. The ended employment will show a cessation date and final pay/tax totals. If you are due an in-year PAYE refund (common where you have unused tax credits or rate band for the rest of the year), you can request a Statement of Liability (P21) through myAccount once you are no longer in active employment, or claim it after year end.

What to do if you were not notified

  • Check myAccount first. If your old employment is still showing as active a week after your last payday, the employer has not yet filed the cessation.
  • Contact the employer's payroll team and ask them to amend the latest RPS to include your cessation date.
  • Update your details with Revenue. In myAccount, under "Manage your tax", you can cease an employment yourself if the employer is unresponsive - Revenue will then chase the employer for a corrected submission.
  • Raise MyEnquiries. If the issue is unresolved or you believe pay was withheld, open a query under "PAYE - Employer Issue". Revenue can compel corrections; unpaid wages disputes go to the Workplace Relations Commission under the Payment of Wages Act 1991.
  • For Jobseeker's Benefit, the Department of Social Protection now reads PRSI weeks directly from Revenue, so you no longer need a P45 to claim - but the cessation must be filed by the employer for your weeks to count.

Sources: revenue.ie "PAYE Modernisation" and "Ceasing an employment", Citizens Information "Leaving a job".