Free Payslip Generator (Ireland)

Section 4 of the Payment of Wages Act 1991 requires every employer to give an employee a written statement showing the gross amount of the wages payable and the nature and amount of each deduction. The employer must treat the statement as confidential.

Timing depends on how the wages are paid. If wages are paid by credit transfer, the statement must be given as soon as possible afterwards. For any other mode of payment, such as cash or cheque, it must be given at the time of payment.

An error or omission does not break the rule if it was a clerical mistake or was made accidentally and in good faith. An employer who fails to give the statement commits an offence under section 4(4), as enacted.

Employee and employer PRSI is paid to the Department of Social Protection through Revenue, together with PAYE and USC in the monthly payroll return. For Class A, the usual class for employees, the rates by weekly pay until 30 September 2026 are: nothing up to 352 euro, then 4.2% for the employee, with the employer at 9.00% up to 552 euro and 11.25% above it.

From 1 October 2026 the employee rate is 4.35%, the employer rate is 9.15% up to 552 euro a week and 11.40% above it. Employees earning between 352.01 euro and 424 euro a week receive a tapering PRSI Credit of up to 12 euro a week.

USC is withheld by the employer on top of PRSI. For 2026 it is 0.5% on the first 12,012 euro of annual income, 2% on the next 16,688 euro, 3% on the next 41,344 euro and 8% on the balance. Income of 13,000 euro or less is exempt.