I am advised by Revenue that, for tax years up to and including 2018, Regulation 27 of the Income Tax (Consolidated) Employments Regulations 2001 imposes a statutory obligation on employers to issue a P60 certificate to all employees who are in employment on 31 December in the tax year. The P60 for a tax year contains details of annual pay, tax, USC and PRSI deductions and is required to be issued by the employer before 15 February in the following tax year. Thus, employers were obliged to issue 2018 P60s before 15 February 2019.
With the introduction of PAYE Modernisation from 1 January 2019, employers will no longer be obliged to issue a P60 certificate to their employees. Instead, Revenue will make available to employees an annual statement providing details, as reported to Revenue, of their pay and tax for all their employments in the year. This statement will be available through Revenue’s online service for employees, myAccount. The first end of year statements will be as respects the tax year 2019 and will be available from 15 January 2020.