Pay as You Earn (PAYE) documents

In December each year you will receive a Tax Credit Certificate (P2C) for each employee for the coming year. You will get an email through the Revenue Online Service (ROS) letting you know the new or amended P2Cs have been issued.

If you have not received a P2C for an employee in the new tax year, and you are using:

• a cumulative tax basis, you can use the multi-year certificate received the previous year
• a week1 or month1 tax basis, you can use the credits and cut-off point from the previous year on a week1 or month1 basis
• a temporary tax basis, you use the credits and rate-band on the P45 from the current or previous year
• an emergency tax basis at the end of the last year, you can start the emergency basis of tax again, as if your employee has started employment with you for the first time.

You are legally obliged to deduct tax from your employees and pay it to Revenue. You must do this whether or not you have received a P2C certificate.

(Source: www.revenue.ie)

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