Members of the Reserve Defence Force (RDF) attend for training on a voluntary basis and, as such, they are not classified as employees and accordingly P45 certificates are not issued to members. However, my Department can issue a Certificate of Earnings to a Reservist and this essentially serves the same purpose. In relation to the issue of a P60, my Department has examined the case referred to and the records show that the last year that the person in question attended paid training with the RDF was 2014. I understand that a P60 was issued to the individual concerned through his unit in respect of the year ending 31 December 2014. If a copy of a P60 or a Certificate of Earnings for any year (including nil earnings) is required, the person in question can make contact with my Department’s Pay Administration Section.
I understand from the military authorities that Certificates of Discharge are not supplied to RDF officers who resign their commission. However, Certificates of Service are provided to RDF officers by the Defence Forces’ Human Resource Branch (J1) on request from the individual.