What is a P45?Posted in : First Tuesday Q&A ROI on 2 February 2016
A P45 is an official document produced by the Irish Revenue Commissioners which sets out details of an employee’s earnings and tax paid during the tax year.
A form P45 is sometimes referred to as a "cessation certificate". It must be completed by an employer when an employee ceases employment, is granted a career break or dies while in the employment. If the employee is moving employment, the form P45 must be provided to his/her new employer, who will operate Irish employment taxes, e.g. Pay As You Earn in accordance with the details of tax credits and cut-off point contained on the employee’s form P45 until he or she receives a Tax Credit Certificate from Revenue.
If the employee
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Back to Q&A's This article is correct at 02/02/2016
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