End of Year Statement Replaces P60

Posted in PAYE/PRSI, Regulations, Taxation

Under the Payroll Modernisation procedures introduced by the Revenue Commissioners on Jan 1, 2019 all employees annual P60’s are now replaced by an End of Year Statement (P21).

This statement gives details of:

  • total income from all sources
  • a breakdown of tax credits
  • any tax and Universal Social Charge (USC) paid during the year
  • any underpayments or overpayments of tax.

To request a P21 you can either: 

  • complete Form 12 or 
  • use the End of Year Statement (P21) facility in PAYE Services on ROS if there are no changes needed to your record. This is where you do not have to claim any additional credits such as health expenses.

To complete a Form12 through myAccount:

  • click the ‘Review your tax’ link in PAYE Services
  • select the relevant year.

To obtain an ‘End of Year Statement’ (P21) through myAccount:

  • click the ‘Review your tax’ link in PAYE Services
    • select the relevant year
    • click ‘Request’ beside ‘End of Year Statement (P21)’.

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