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P21 Statement of Liability check

Your end-of-year reconciliation from Revenue. We show you how to download it from myAccount and what to verify before you accept the refund or balance due.

What the P21 replaced

Since the introduction of PAYE Modernisation in 2019, the old P60 no longer exists. The Statement of Liability, often still called the P21, is now the document that tells you whether you have overpaid, underpaid, or paid the exact amount of tax for the year.

How to download your P21 from myAccount

  1. Sign in to myAccount on the Revenue website using your PPS number, date of birth, and password, or via MyGovID.
  2. Go to PAYE Services and select Review your tax 2022 to 2026.
  3. Choose the year you want, normally the most recent fully closed tax year.
  4. Click Request Statement of Liability. Revenue compiles the statement in 3 to 5 working days.
  5. When ready, the PDF appears under My Documents.

What to verify

The P21 lists your total income, total tax credits, and total deductions for the year. Cross-check each line against your December payslip and your Employment Detail Summary.

  • Pay, Tax and USC details: the gross figure should match the cumulative gross on your final payslip of the year.
  • PAYE YTD: compare to the cumulative PAYE figure on your December payslip.
  • USC YTD: 0.5%, 2%, 4%, and 8% bands should reconcile against your gross.
  • PRSI YTD: Class A1 contributions at 4.1% from January to September 2026 and 4.2% from 1 October 2026.
  • Tax Credits: Personal Tax Credit 2,000 euro and PAYE Credit 2,000 euro for a single employee, plus any extras you claimed (Home Carer, Single Person Child Carer, etc.).
  • Result line: Refund Due, Balance Due, or Nil. A refund is usually paid into your bank account within 5 working days of acceptance.

Worked example

A single employee earned 48,000 euro gross in 2026. Their P21 shows:

  • PAYE due: (44,000 at 20% = 8,800) plus (4,000 at 40% = 1,600) less credits 4,000 = 6,400 euro.
  • USC due: 0.5% on 12,012, 2% on the next band, 4% on the middle band, 8% above 70,044 euro. Total roughly 1,200 euro.
  • PRSI: roughly 4.1% on 9 months and 4.2% on 3 months of gross, around 1,975 euro.

If their cumulative payslip PAYE was 6,500 euro, the P21 should show a 100 euro refund.

Common reasons for a refund

  • Emergency tax in early months that was not fully unwound.
  • Unclaimed credits such as Home Carer, Rent Tax Credit, or Tuition Fees.
  • Medical expenses at 20% standard rate relief, claimed on your tax return.
  • Flat rate expenses for your occupation, often missed.
  • Working from home claim, 30% of allowable utility costs apportioned.

Common reasons for a balance due

  • Benefit-in-kind on a company car not fully reflected in payroll.
  • Multiple employments where credits were duplicated.
  • Rental or investment income on top of PAYE earnings.

What to do next

If your numbers reconcile cleanly, accept the statement. If something looks off, raise an enquiry through myAccount before accepting. Once you accept, the result is final for that year unless you submit an amended return within four years.

Run our quick payslip check for ongoing monthly verification, or use the pension calculator to plan AVCs that may also reduce your tax liability.

This page provides educational guidance only and is not tax or legal advice. For a personalised review, consult a registered Irish tax adviser or contact Revenue directly.